Transaction event code (T-code) reference

This reference is for developers and financial analysts who integrate with or reconcile PayPal reports. It lists all transaction event codes (T-codes) and their descriptions, organized by category. A transaction event code (T-code) is a 5-character alphanumeric string that classifies merchant transaction types based on money movement and direction (debit or credit).

PayPal assigns a T-code to every transaction event to classify it by type and money movement direction. T-codes enable consistent categorization across reports, which makes financial reconciliation and report parsing easier and more reliable.

T-codes have the following format:

T<event-group><event-type-code>

Where:

• <event-group> is a 2-digit general accounting event group. The event group portion of the T-code is sufficient for data reconciliation and report parsing.
• <event-type-code> is a 2-digit event type code.

A T-code can be either credit (CR) or debit (DR), based on the direction of the payment (relative to the subject). For example, an Express Checkout event (T0006) is recorded as CR (credit) when the subject is a seller who is receiving funds and as DR (debit) when the subject is a buyer who is sending funds.

Authorizations

These T-codes represent authorization-related events, including initial authorization, reauthorization, and voids.

Chargeback

These T-codes identify chargeback lifecycle events, from holds and initial chargebacks to reversals and adjustments.

Deposits and credits

These T-codes cover account funding, withdrawals, incentives, reversals, and other deposit or credit-side account movements.

Fees

These T-codes represent fee events that PayPal charged or refunded for account activity and payment processing.

Other

This category captures miscellaneous events that do not fit into the more specific transaction groups.

Other (non-balance impacting)

These T-codes are informational rows that appear in reports but do not affect account balances.

Payables and receivables

These T-codes track payable and receivable movements between merchants and PayPal.

Payments received and sent

These T-codes represent payment transactions across PayPal channels, including standard checkout, subscriptions, and partner flows.

Releases

These T-codes describe hold and release events that affect when funds become available for withdrawal.

Reserves

These T-codes identify reserve hold and release events for risk and processing controls.

Transfers

These T-codes represent currency conversion and transfer events between balances.

Withheld

These T-codes indicate tax-related holds and withholding transactions.

Related content

• For more information about T-codes and revenue share reporting, see Revenue Share report
• For information about currencies that PayPal supports, see PayPal-supported currencies