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1. Go to https://developer.paypal.com/developer/applications

2. Go to Sandbox->Accounts and create sandbox test account Business type
   

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3. Choose type of application: sandbox for test payments or live for production. Create Merchant type app if it don’t exists

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5. Go to admin panel page on your website and add payment method. You will need Client ID and Client Secret from App settings and Merchant ID from Webhook settings

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Sandbox account settings

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6. Result

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