Renewal fees can be validly paid up to one year in advance of the due date (Article 86(1), Rule 51(1) EPC). Thus, advance payment of renewal fees due on 31.3.2009 is possible in the current amount if received on 31.3.2008. Furthermore, renewal fees with a due date of 31.3.2009 which are received from 1.3.2008 will, for practical reasons, be retained by the Office. The payment will take effect on 31.3.2008.
Please note that renewal fees validly paid in the advance year are normally not refundable. Exceptions are where the application is subsequently withdrawn or deemed to be withdrawn by the due date of the prepaid renewal fee, or where the mention of grant of the European patent is published before the anniversary of the filing date of the application (start of the relevant patent year) such that the fee is no longer payable to the EPO (Article 86(2) EPC). See also Guidelines for Examination, A-XI, 5.2.4 and 10.1.1.
The additional fee for belated payment of a renewal fee for a European patent application (Rule 51(2) EPC) will be 50% of the renewal fee (Article 2.5 RFees, as amended). Renewal fees paid late on or after 1.4.2008, even if they fell due before this date, will be payable in the new amount. The additional fee, if paid on or after 1.4.2008, will be calculated at 50% of the new amount.