I am going to work on a project that involves Paypal function. My question what kind of account do I need to do the test? Do I need merchant account?
And if you also have a good reference site please share it here.
Thanks
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You will need both. The merchant/seller account is needed as the payment receiver. Buyer account is needed to do payment to seller.
PayPal have a complete documentation, see it all here. Important documentation to help you start quickly:
If you using PHP, you might want to consider using this library to help you integrate PayPal Website Payment Standard easily.