Accept payment on Paypal without having a merchant account
The merchant only need an email address to accept payment from Paypal
Paypal will send email to the merchant to create an account with the details
Odoo will send mail to the merchant to fill all the credentials after creating an account
Note: why used rm? - If IPN is disabled in the profile (case for the new user), the default action to call the return_url is a GET. This means that if your return_url is a script, you must set rm = 2 in order to have the IPN variable POSTed to that URL
task- 34668