Neymar was part of the Barcelona side who rocked PSG with a stirring 6-1 Champions League victory in 2017.
The Catalan giants were facing elimination from the competition having lost 4-0 at the Parc des Princes in a game where Angel Di Maria scored twice and Julian Draxler and Edinson Cavani also found the net.
But Neymar hit a stunning brace as Barcelona came from behind to seal the most dramatic of Champions League wins.
He lauded the win earlier in the summer but now, speaking to Dazn, has doubled down on his initial comments.
“The most important goal in that match was that of Sergi Roberto,” he said.
”That was the goal that sent us through. It was a goal that will go down in history.
“I’m happy that I provided the assist.
“His goal was special and sent the Camp Nou wild with delight. That was the most important goal.
“I think in terms of the emotion and excitement of the fans, this was one of the most important goals in Barcelona history.”
Neymar’s comments have come at a time where Barcelona are competing with Real Madrid to secure the 27-year-old’s signature.
The Samba star is wanted by Los Blancos as an alternative to Paul Pogba, who is primed to join Manchester United.
Neymar is understood to want a return to Barcelona over a move to the Bernabeu but it remains to be seen if a deal can be struck.
Earlier in the summer, Neymar hailed the PSG win two years ago by saying: “Two of my friends said that PSG had a great team – and they did – and that they had already qualified, this and that…
“But I got up and said: ‘You are my friends, you work with me, but it seems you don’t believe we can turn this game around. We will reverse this situation, and I promise you two goals’.
“We had trained in the morning and I saw each player’s face. Everyone was happy, nobody was down or worried about reversing the situation against PSG. We knew it would be very difficult to reverse the game.
“Our conversation was about playing football as it had always been Barcelona’s play to display good football, to turn a football game into a show.
“We knew we would win. We didn’t know if we would go through to the next round, but we knew we would win because we knew we would play our part very well.
“When the game began, it started with a different vibe. I was challenging everyone, running more than ever. It was one of, if not the biggest match I’ve ever played in and one of the most emotional.
“We scored the first two goals quickly so we were thrilled. We went into half-time 2-0 up with two more goals to score. The team we had was different – we didn’t go about screaming in the dressing room. No, it was a conversation.
“We were very calm, very focused, relaxed and the only conversation I remember having was: ‘Keep calm, let’s do it goal by goal’. We were not worried about going into the next round. I think that’s why we played really well that day. We were not desperate. We were quiet and focused.
“The atmosphere after the second goal was different. We saw that the fans were believing. They kept shouting, encouraging us.
“When we scored the third goal, it was Leo [Messi] who scored. I won the penalty, he scored it. The fans were on fire and we thought: ‘Let’s go, now we’re going to go through’.
“At that moment, we suffered a blow, [Edinson] Cavani’s goal. When we conceded the goal, we saw everyone was half-hearted, doing that face: ‘We’re f*cked’. It became more difficult, it was practically impossible. Everyone thought we would score another, but now we had to score three.
“We still tried to keep playing our football, to continue to score goals, to see what would happen. We just hoped not to concede any more goals. One goal had already complicated things because we had to score three. Two? Forget about it.
“I still believed. I still wanted to score those two goals I promised to my friends. Oh, it gives me shivers, a lot of strong emotions definitely.”