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Billing entity management helps you update existing billing entities when your business requirements change. You can retrieve current billing entities and modify entity configurations, including assigning tax codes. This ensures proper billing context for different business divisions and jurisdictions.

List billing entities

Use a valid access token and make a GET call to the /v1/commerce/billing/billing-entities endpoint. On successful request processing, PayPal returns an array of billing entities.
curl -X GET 'https://api-m.sandbox.paypal.com/v1/commerce/billing/billing-entities' \
-H 'Authorization: Bearer <ACCESS-TOKEN>'
For the exhaustive list of response parameters, see API reference.

Update billing entity details

Use a valid access token and make a PUT call to the /v1/commerce/billing/billing-entities/{billing_entity_code} endpoint with the modified request parameters such as name, currency, address, legal information, contact details, and tax codes.
You can also assign existing tax codes to billing entities. Include the tax_codes parameter that reference the created taxes.
Path parameter: billing_entity_code is the code you provided when you created the billing entity. On successful request processing, PayPal returns the updated billing entity information.
curl -X PUT 'https://api-m.sandbox.paypal.com/v1/commerce/billing/billing-entities/acme_inc' \
-H 'Content-Type: application/json' \
-H 'Authorization: Bearer <ACCESS-TOKEN>' \
-d '{
    "name": "Acme Inc (Updated)",
    "default_currency": "USD",
    "finalize_zero_amount_invoice": true,
    "address": {
        "line1": "123 Business Ave, Suite 500",
        "line2": "Floor 5",
        "city": "San Francisco",
        "state": "CA",
        "country": "US",
        "postal_code": "94107"
    },
    "legal_name": "Acme Corporation Inc. LLC",
    "legal_number": "US987654321",
    "tax_identification_number": "987-65-4321",
    "email": "billing-updated@acmeinc.com",
    "timezone": "America/Los_Angeles",
    "tax_codes": [
        "us_ca_sales_tax_8_25",
        "us_sf_city_tax_1_25"
    ]
}'
For the exhaustive list of request and response parameter descriptions, see API reference.