Testing

You can test the subscription process by switching a subscription plan to test mode. For this you need to create an account on paypal sandbox( https://developer.paypal.com/). Once you have created this account you need to create another 2 accounts. A personal and a business account. See below

The business account you will be using as merchant account when you create your subscription plan in PayPalSubscription Pro backend.

You have to imagine the process like this: now that you are testing your both the merchant and the subscriber.

The Merchant :
You have to set up a subscription plan. The merchant email has to be inputed under Bussines name. This is how you tell paypal where your money are going.
For the bussines account you also have to activate the IPN and point to the URL given in the configuration manual.

The Subscriber :
Subscribes to a plan.

When you subscribe use the personal account.

This is how paypal testing is done.