A friend of mine received a fake PayPal invoice recently. Although he has a PayPal account, he was tricked into thinking that the invoice was real and he did click through to the link that was included in the phishing email.
Luckily for him, he was using Firefox browser and was alerted that the PayPal look-a-like website was actually a malicious website that was set up to look like PayPal but its main purpose was to steal identities or PayPal log in details. So my friend was very lucky to have escaped compromising his personal financial particulars.
His experience reminded me of the time when I was a newbie PayPal account holder and eBay Seller. I too received quite a few invoices that looked like they came from PayPal legitimately.
I was very green then, very unsure, and I forwarded every single email that purportedly came from PayPal to firstname.lastname@example.org and was able to get confirmation if the email really came from them. LOL
I still do this now even though I can now tell the difference. I figure that PayPal would be able to do something about all those phishing attempts if they know about them!