use strict;
use warnings;

$/ = ' ';
my $line = '';
print "|012345678901234567890123456|\n";
while(my $chunk = <DATA>)
  {
    if((length($line) + length($chunk)) > 28)
      {
        # Remove the delimiter space and pad out
        chop($line);
        $line .= ' 'x(27-length($line));
        # Do the line processing
        print "|$line|\n";
        $line = '';
      }
    $line .= $chunk;
  }
# Process the final line
chop($line);
$line .= ' 'x(27-length($line));
print "|$line|\n";

__END__
012345678-A1234567 INCL.EUR 3,31 MWST JULI MONATL. GEB HR T-DSL FLAT 01.07.04-3