The 19-year-old will remain with the Brazilian side until January before linking up with Carlo Ancelotti's side on a four-and-a-half-year deal.
The playmaker, who is currently in Britain representing Brazil at the Olympics, began his professional career with his hometown club and has made 58 league appearances.
Moura, had been a target of Manchester United, but the two clubs failed to agree on a fee for the teenager.
A statement from PSG read: 'Paris St Germain and Sao Paulo FC have reached an agreement for the permanent transfer of Lucas Rodriguez Moura Da Silva.
The player and Paris St Germain have signed a contract from January 2013 to June 2017. Lucas will join Paris St Germain and his new team-mates in January 2013 for the second half of the 2012-13 season.
'In signing a young player of the quality of Lucas Rodriguez Moura Da Silva, Paris St Germain are also building for the future.'
Moura's signing adds to a big-money recruitment programme which has already seen Thiago Silva - his team-mate in the Brazil Olympic team - and Zlatan Ibrahimovic arrive from AC Milan.
And the former told L'Equipe: 'Leonardo asked my opinion on Lucas. I told him only good things about him - not because he is my friend by because he has enormous technical quality.
'I will be happy to have him alongside me at PSG. He will play a big role, he is skilful in front of goal.'
Speaking before the move was completed, Moura expressed his enthusiasm at joining Ancelotti's 'project'.
'I spoke to Thiago Silva and (sporting director) Leonardo and they spoke very well,' he said.
'I know they are building a wonderful project at this club, with a fantastic structure and major players. That is what they said.
'No doubt it would be better if I can help Sao Paulo a little bit more, though. I said before I want to win a title before leaving and qualify for the Copa Libertadores.'
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