Refund Payments for Individual Transactions
You can refund the entire amount of a transaction or portions of it.
The default refund period is 180 days from the transaction date. If you refund a payment for goods or services, there are no fees to process the refund, but the fees you originally paid as the seller are not returned to you. The amount of the refunded payment will be deducted from your PayPal account.
To learn more about refunds, including how to make a refund after the 180-day refund period, see All about refunds at PayPal.