A late acceptance can still give rise to a contract. It is, however, a precondition that it has
reached the offeror. The offeror can then treat the late acceptance as an acceptance.17
However, the offeree must have intended his declaration to constitute an acceptance.
If a contract is to be concluded despite a late acceptance, it is necessary for the offeror
to inform the acceptor that he is treating the acceptance as effective
The offeror’s declaration of approval therefore cures a late
acceptance, even if his declaration is lost or arrives late.28
Although it does not have to reach the addressee, the declaration of approval is a
declaratory act. Questions of legal capacity, voidability etc must therefore be examined by
reference to domestic law.2
If late acceptence is treated effective by an offeror, then The contract is formed not when the offeror gives written notice of approval to the
offeree or orally informs him thereof, but retroactively at the time when the late declaration
of acceptance reached the offeror;43 in the case of conduct equivalent to acceptance
(Article 18(3)), the contract is formed at the time when the conduct was performed
If the offeror wishes to prevent the conclusion of a contract, he must protest ‘without
delay’ by dispatching notice or orally informing the acceptor. The only requirement for a [protest to be effective is (1) to be dispathced if it is in written, or (2) to be heard by an adressee if it is oral