UEFA have been probing as to whether the club's finances are compliant with their Financial Fair Play rules, cannily following up on hints dropped by the fact that PSG have committed to spending approximately the GDP of Tonga to sign Neymar Ltd and Kylian M'Bappé.
European clubs face disciplinary action if their losses amount to €30m (£26m) over the course of three seasons.
A report in the Financial Times states a preliminary investigation shows PSG were paid significantly more than the fair market value in sponsorship deals worth about 200m euros (£174.3m).
PSG are being investigated for potential FFP breaches following the signings of Neymar and Kylian Mbappe last summer.
The Parisien club have been desperate to balance the books in order to fall in line with FFP regulations.
A source close to the investigation claimed: "Is Uefa going to be courageous enough to enforce their own rules?"
With Neymar sidelined by injury, PSG's attempts to win the Champions League for a first time fell flat again last month as they were dumped out 5-2 on aggregate by reigning champions Real Madrid in the last 16.
One of the crafty ways a club could get around the FFP rules and fund massive transfer splurges is to take money from their wealthy owners in the form of sponsorship, as PSG have done from Qatar Sports Investments.
In 2014, the club were fined £60m earned from European competitions thanks to Financial Fair Play restrictions. A sponsorship deal with the Qatar Tourism Authority was deemed to have an unfair value by Uefa's independent investigation panel.
Sanctions - which would be decided no earlier than June - could include a large fine or even a ban from appearing in the Champions League, should PSG be found guilty.
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