# Monthly and custom statements (/reports/monthly-custom-statements) Monthly and custom statements are bank-style reports that help you reconcile your PayPal account with your internal accounting records. Each statement summarizes your beginning and ending balances, total debits and credits, and balance-affecting transaction activity for the selected reporting period. Statements include only transactions that affect your PayPal balance. They do not include pending transactions, such as uncaptured authorizations, pending eChecks, or unresolved disputes. Any merchant with access to the reporting portal can generate monthly and custom statements. ## Prerequisites [#prerequisites] Before using this report, review these important requirements and considerations: * The report uses UTF-8 character encoding. * Reports are available in these formats: * **PDF** — Portable Document Format * **CSV** — Comma-Separated Values ## Report availability and retention [#report-availability-and-retention] Monthly statements are available any time after the 2nd of the month. In some countries, monthly statements are automatically generated in PDF by the 10th of each month. Custom statements are available for any period within the last 3 years. Each statement covers the specified date range, from 00:00:00 AM on the first day to 23:59:59 PM on the last day. If the date range of a custom statement includes the current day, data is included as of the time shown on the web page. > **Note:** To configure your time zone, select your account name, then select > > **Account Settings** > > \> > > **Account preferences** > > \> > > **Time zone** > > . Time zone changes apply only to statements that are generated after the change. You can access up to 2 years of historical monthly statements and 12 custom statements from your reporting portal. Custom statements in the portal table are listed in order of request. ## Generation status [#generation-status] Monthly statements have one of the following generation states: **Request**, **In progress**, **Download**, **Failed**, and **Retry**. Custom statements have the following generation states: **Request**, **In progress**, and **Download**. In countries where monthly statements are automatically generated in PDF by the 10th of the month, statements only show the **Download** state. After you request a statement, the table row automatically shows **In progress**. The state changes to **Download** when the report is ready. For custom statements, select **Refresh** after 2 minutes to check if the report is available. ## Report file names [#report-file-names] Statement file names use predictable patterns so you can quickly identify statement type, date range, and format at a glance. This makes it easier to organize downloaded files, automate imports, and reduce errors when matching statements to accounting periods. ### Monthly statement [#monthly-statement] Monthly statement files follow this naming convention: ``` MSR-. ``` | Field | Description | | ---------- | ----------------------------------------------------------------------------------- | | `MSR` | An abbreviation for the report type: Monthly Statement report | | `yyyymmdd` | The ending date of the data in the report | | `format` | The file format: `CSV` (comma-separated values) or `PDF` (portable document format) | ### Custom statement [#custom-statement] Custom statement files follow this naming convention: ``` CustomSTMT__. ``` | Field | Description | | ------------ | ----------------------------------------------------------------------------------- | | `CustomSTMT` | An abbreviation for the report type: Custom Statement report | | `FromDate` | The starting date of the report | | `ToDate` | The ending date of the report | | `format` | The file format: `CSV` (comma-separated values) or `PDF` (portable document format) | ## PDF report format [#pdf-report-format] The PDF statement presents account activity in a structured, review-friendly layout for reconciliation and audit workflows. It flows from high-level balance changes to category-level activity and then transaction-level details, helping you move from summary to root-cause analysis in a single report. ### Balance summary [#balance-summary] The Balance Summary section shows the changes in balance for the specified period. The total balance in your account equals the sum of the available balance and the withheld balance. The following fields appear for each currency that you hold in your account. | Column name | Description | | --------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | `Available beginning` | The amount that is available in your account at 00:00:00 AM in your time zone on the first day of the statement date range | | `Available ending` | The amount that is available in your account at 23:59:59 PM in your time zone on the last day of the statement date range | | `Withheld beginning` | The total amount that is withheld from your account at 00:00:00 AM in your time zone on the first day of the statement date range. This amount is determined by the sum of the amounts in the Releases and Withheld categories. | | `Withheld ending` | The total amount that is withheld from your account at 23:59:59 PM in your time zone on the last day of the statement date range. This amount is determined by the sum of the amounts in the Releases and Withheld categories. | ### Activity summary [#activity-summary] The Activity Summary section expands on the Balance Summary by showing debits and credits to the account by category. The report shows the total amounts and subcategory totals for each category that has transactions in the date range. | Category | Description | | ------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | `Payments received` | All credit payments that the merchant received | | `Payments sent` | All debit payments that the merchant sent | | `Withdrawals and Debits` | Debits from funding instruments other than users, such as a bank\` | | `Deposits and Credits` | Credits to funding instruments other than users, such as a bank. | | `Fees` | Any amount that was charged as a fee | | `Chargeback` | Chargebacks that PayPal received directly, where the consumer has chosen to resolve the complaint through PayPal or the payment was funded from the payer's PayPal balance. The chargeback amount is typically held in an unavailable balance until resolved. After resolution, the held amount is released. A separate debit adjustment occurs if the merchant is found to be at fault. | | `Releases` | All restricted balances for debits | | `Withheld` | All restricted balances for credits | | `Authorizations` | General, void, and reauthorization transactions | | `Other` | Debit and credit transactions that are not classified by a [T-Code](/reports/reference/t-codes/) | | `Other – Non-Balance Impacting` | Transactions that are not classified by a [T-Code](/reports/reference/t-codes/) and do not affect the balance | | `Payables` | Funds that PayPal provided that are paid back (credit) | | `Receivables` | Funds that PayPal provided that are paid back (debit) | | `Reserve Release` | Reserve holds and releases that were credited to the merchant's account | | `Reserve Withheld` | Reserve holds and releases that were debited from the merchant's account | | `Transfers` | Currency conversions, both user-initiated and system-generated | ### Transaction history [#transaction-history] The Transaction History section provides a line-by-line view of individual transactions in the statement period, helping you trace balance changes back to specific activity. The PDF includes a transaction history chart if there are 10,000 or fewer transactions in the date range. If there are more than 10,000 transactions, no transactions appear in the PDF. > **Note:** For merchants in Australia (AU), Germany (DE), Spain (ES), France (FR), United Kingdom (GB), and Italy (IT), all transactions display in monthly statements, regardless of the number of transactions. For each currency that was used in the specified date range, the following details appear for each transaction: | Column name | Description | | -------------- | ----------------------------------------------------------------------------------------- | | `Date` | The date when the transaction occurred | | `Description` | The transaction type description and unique transaction ID | | `Name / Email` | The name and email address of the person with whom the merchant transacted, if applicable | | `Gross` | The total amount of the transaction, including fees | | `Fee` | The fees that are associated with the transaction | | `Net` | The difference between `Gross` and `Fee` | ### MIF details [#mif-details] Some countries require monthly statements to detail Multilateral Interchange Fees (MIF). The MIF Details section breaks out interchange-related charges so that you can better understand the fee composition in your monthly statement. This section applies only to merchants who transact in currencies for the following countries: Spain (ES), France (FR), United Kingdom (GB), and Italy (IT). This section shows the fees that the card-issuing bank charges to the acquiring bank. This fee facilitates credit and debit card transactions and forms a large part of the fee that acquirers charge to merchants. The MIF Details section includes the following fields: * `Date` * `Transaction ID` * `Merchant Service Charge` * `Interchange Fee` > **Info:** In countries where monthly statements are automatically generated in PDF by the 10th of the month, statements that are downloaded before auto-generation do not include the MIF section. In this case, the > > **Download** > > link refreshes to provide an updated PDF that includes MIF details by the 10th of the month. ## CSV report format [#csv-report-format] The CSV format provides transaction data in a structured, row-based layout that works well for spreadsheet analysis, reconciliation workflows, and system imports. A statement CSV file can contain a maximum of 150,000 records. If the report exceeds this limit, it is split across multiple files and packaged as a ZIP file. If the report is split across multiple files, only the first file includes column names. | Position | Column name | Data type | Max length | Description | | -------- | ------------------------------ | --------- | ---------- | ---------------------------------------------------------------------------------------------------------------------------------------- | | 1 | `Date` | `Date` | 10 | The completion date of the transaction, in this format: `MM/DD/YYYY` | | 2 | `Time` | `Time` | 8 | The completion time of the transaction, in this format: `HH:MM:SS` | | 3 | `Time Zone` | `Varchar` | 32 | The time zone in which the transaction occurred | | 4 | `Description` | `Varchar` | 1024 | The type of transaction | | 5 | `Currency` | `Varchar` | 3 | The currency of the transaction | | 6 | `Gross` | `Money` | 26 | The total amount of the transaction, including fees | | 7 | `Fee` | `Money` | 26 | The fees associated with the transaction | | 8 | `Net` | `Money` | 26 | The difference between `Gross` and `Fee` | | 9 | `Balance` | `Money` | 26 | The running available balance in the merchant's account after the transaction. `Balance` is the total of the previous balance and `Net`. | | 10 | `Transaction ID` | `Varchar` | 24 | The unique 17-character transaction ID that PayPal generated. Cannot be altered. | | 11 | `From Email Address` | `Varchar` | 200 | The email address of the person with whom the merchant transacted, if applicable | | 12 | `Name` | `Varchar` | 200 | The name of the person with whom the merchant transacted, if applicable | | 13 | `Bank Name` | `Varchar` | 200 | The name of the bank with which the merchant transacted, if applicable | | 14 | `Bank Account` | `Number` | 4 | The last 4 digits of the bank account with which the merchant transacted, if applicable | | 15 | `Shipping and Handling Amount` | `Money` | 26 | The amount that was paid for shipping and handling as part of the transaction | | 16 | `Sales Tax` | `Money` | 26 | The amount of sales tax that was paid as part of the transaction | | 17 | `Invoice ID` | `Varchar` | 127 | The invoice ID, if applicable | | 18 | `Reference Txn ID` | `Varchar` | 64 | The reference transaction ID, if applicable | **Interchange++ fees summary**: If you are on the Interchange++ (IC++) pricing model, your monthly statement includes a consolidated view of your gross billed fees. Access a [sample report](https://www.paypalobjects.com/devdoc/msr-fee-summary.pdf) to understand how the monthly statements look. ## Report specification [#report-specification] For details about these values, see [Terminology](/reports/reference/terminology/). | **Position** | **Column Name** | **Optional/Required** | **Data Type** | **Description** | | ------------ | -------------------------- | --------------------- | ----------------------- | --------------------------------------------------------------------------------------------------------------- | | 1 | Record type | Required | Character varying (256) | Type of the transaction
| | 2 | Record subtype | Optional | Character varying (256) | Subtype of the transaction
| | 3 | Payment instrument type | Required | Character varying (256) | The payment method used to process the transaction.
| | 4 | Payment instrument subtype | Required | Character varying (256) | The specific tender used to process the transaction
| | 5 | Transaction count | Required | Numeric (23, 2) | Total number of transactions applicable for each category. | | 6 | Gross amount | Required | Numeric (23, 2) | Total amount of the transaction before deducting fees.
| | 7 | PayPal fees | Optional | Numeric (23, 2) | Total PayPal fees for each transaction. | | 8 | Passthrough fees | Optional | Numeric (23, 2) | Passthrough fees applied to this transaction, which is the sum of total interchange fees and total scheme fees. | | 9 | Total fees gross billed | Optional | Numeric (23, 2) | The net disbursed amount, which is the gross amount minus total fees net billed. | Along with this aggregated view, the following information is available for every currency summary: * Total fees in transaction currency: the total fees applicable for gross billing. * Total fees in invoice currency: applies if the holding currency is different from the transaction currency. The total gross billed fees are converted to the invoice currency and displayed here. Fees are shown in both the invoice and the transaction currency. If these currencies are the same, the same value shows for both. The amount shown in total fees in the invoice currency is the amount that is debited from your bank account. ## Related resources [#related-resources] For more information about transaction event codes, see [T-codes](/reports/reference/t-codes/).