For those that still think a third party paid the fee:
"
Al-Khelaifi [the club owner] played down concerns about the fee - it shattered the previous record of £89m when Paul Pogba joined Manchester United from Juventus - and the FFPimplications. He also said PSG had paid his release clause, after rumours Neymar had paid it himself.
He said: 'From day one, we are on a good relationship with UEFA and Financial Fair Play. Anyone thinking about FFP, I say go and have coffee, we are fine.
'What we care only is that we have worked very transparently with UEFA, otherwise people can say what they want.'