AC-13828::Unable to place order with paypal express checkout when we are directly checking out from cart page

Author: glo60612

app/code/Magento/Paypal/Plugin/CustomerManagementPlugin.php

@@ -0,0 +1,37 @@
+<?php
+/**
+ * Copyright 2025 Adobe
+ * All Rights Reserved.
+ */
+declare(strict_types=1);
+
+namespace Magento\Paypal\Plugin;
+
+use Magento\Quote\Model\CustomerManagement;
+use Magento\Quote\Model\Quote as QuoteEntity;
+use Magento\Paypal\Model\Config as PaymentMethodConfig;
+use Magento\Framework\Validator\Exception as ValidatorException;
+
+/**
+ * Skip billing address validation for PayPal payment method
+ */
+class CustomerManagementPlugin
+{
+    /**
+     * Around plugin for the validateAddresses method
+     *
+     * @param CustomerManagement $subject
+     * @param \Closure $proceed
+     * @param QuoteEntity $quote
+     * @return void
+     * @throws ValidatorException
+     */
+    public function aroundValidateAddresses(CustomerManagement $subject, \Closure $proceed, QuoteEntity $quote)
+    {
+        if ($quote->getCustomerIsGuest() &&
+            in_array($quote->getPayment()->getMethod(), PaymentMethodConfig::PAYMENT_METHODS_SKIP_ADDRESS_VALIDATION)) {
+            return;
+        }
+        $proceed($quote);
+    }
+}

app/code/Magento/Paypal/etc/di.xml

@@ -269,4 +269,7 @@
             </argument>
         </arguments>
     </type>
+    <type name="Magento\Quote\Model\CustomerManagement">
+        <plugin name="paypal_payment_skip_addresses_validate" type="Magento\Paypal\Plugin\CustomerManagementPlugin"/>
+    </type>
 </config>

app/code/Magento/Quote/Model/CustomerManagement.php

@@ -16,7 +16,6 @@
 use Magento\Framework\Validator\Exception as ValidatorException;
 use Magento\Framework\Validator\Factory as ValidatorFactory;
 use Magento\Quote\Model\Quote as QuoteEntity;
-use Magento\Paypal\Model\Config as PaymentMethod;
 
 /**
  * Class Customer
@@ -160,8 +159,7 @@ public function validateAddresses(QuoteEntity $quote)
                 $quote->getShippingAddress()->getCustomerAddressId()
             );
         }
-        if (empty($addresses) && $quote->getCustomerIsGuest() &&
-            !in_array($quote->getPayment()->getMethod(), PaymentMethod::PAYMENT_METHODS_SKIP_ADDRESS_VALIDATION)) {
+        if (empty($addresses) && $quote->getCustomerIsGuest()) {
             $billingAddress = $quote->getBillingAddress();
             $customerAddress = $this->customerAddressFactory->create();
             $customerAddress->setFirstname($billingAddress->getFirstname());