How does this PayPal payment request scam work?

[DavidNRockies]

May I refer you to two posts for some possible insight:

Unusually competent phishing attempt (PayPal)

The scammer signed up for PayPal business account probably using fraudulent credentials. The person whose credentials they stole will probably never know, they aren’t using the bank account or credit cards to steal money, just to secure the account which gives them access to the invoicing feature of the software. The actual scam happens off-platform. A PayPal business account allows you to send invoices to anyone with an email address through the PayPal server. If you had called the number, the…

Unusually competent phishing attempt (PayPal)

Pretty fascinating, @Ann_Hedonia . Good sleuthing ! More on the process (although it doesn’t explicitly say that your invoice email will come from a PayPal [dot] com domain): There does seem to be more info about this one the Web (maybe not ‘more info,’ but some ‘reporting’ that comes to similar conclusions):