When the fees are generally increased, the date of payment is set as the relevant date for determining the amount of the fees (see Art. 2 of the Decision of the Administrative Council of 5 June 1992, OJ EPO 1992, 344). Setting the date of payment as the relevant date makes it unnecessary as a rule to ascertain the actual due date for determining the amount of the fee. Fees cannot validly be paid before the due date (apart from the exceptions mentioned in A‑X, 5.1.1(i) and A‑X, 5.1.1 (ii)).
Source: http://www.epo.org/law-practice/legal-texts/html/guidelines/e/a_x_5_1_2.htm
Date retrieved: 17 May 2021