The amount of the claims fees paid in response to the first Rule 71(3) communication is credited towards the amount of the claims fees due in response to the second Rule 71(3) communication. In this regard it is important to note that, unlike claims fees paid on filing under Rule 45 or on entry into the European phase under Rule 162, it is not the number of claims paid for which is used in the calculation, but rather the amount paid.
If the amount of the claims fees due increases between the first and second Rule 71(3) communications (e.g. because there is an increase in the fee per claim or an increase in the number of claims or both), the difference must be paid within the period for reply to the second Rule 71(3) communication.
In order to calculate the amount of the claims fees due in response to the second Rule 71(3) communication, the number of fee-free claims (15) and also the number of claims fees paid on filing or on entry into the European phase are deducted from the number of claims on which both the first and second Rule 71(3) communications are based. Thereafter, the amount of the claims fees paid in response to the first Rule 71(3) communication is then credited towards (and so deducted from) the amount of the claims fees due in response to the second Rule 71(3) communication (if the amount of fees due after the second Rule 71(3) communication is smaller than that voluntarily paid after the first Rule 71(3) communication, see C‑V, 4.2).
Source: http://www.epo.org/law-practice/legal-texts/html/guidelines/e/a_x_11_2.htm
Date retrieved: 17 May 2021