Neymar was given permission not to train by Barcelona on Wednesday, with transfer talks with PSG having now reached an advanced stage.
The Brazil international spent 40 minutes at Barca’s training ground, according to Sky sources, with Spanish media reporting he told his team-mates he is leaving the Catalan giants for the French club.
Neymar flew back to Spain from Dubai on Tuesday following Barcelona’s pre-season tour in the United States, after attending a series of promotional events in China earlier this week.
One of Neymar’s agents, Wagner Ribeiro, has now arrived in Paris, according to his Twitter account.
A spokesperson for La Liga president Javier Tolbas told Sky Sports News they would not accept payment for Neymar’s €222m (£198m) release clause over “doubts that this money is in accordance with UEFA Financial Fair Play rules”.
However, UEFA sources have said that Neymar’s release clause cannot be blocked by La Liga and it remains a matter between the clubs.
UEFA said on Monday: “PSG must respect financial fair-play rules as do all other clubs in Europe. They must demonstrate that they do not have losses of more than €30m over three years.”
Sky sources last week said “only a miracle” would keep Neymar at Barcelona after he asked to leave the club.
Sky Sports News understands talks to take Neymar to PSG are now at an advanced stage, with a source in Spain close to the player maintaining the Brazilian is “90 per cent” likely to leave this summer.
PSG president Nasser Al-Khelaifi believes negotiations are going well and that a deal is likely to be agreed for the forward.