If the demand has been validly received by the EPO very late, the examiner will telephone the applicant and explain the situation. In such cases applicants will then be asked whether they prefer to:
In those very exceptional cases where the file is so late that even with a time limit of one to two weeks the IPER would be issued after 28 months, applicants will be asked whether they would like a time limit to file amendments although the IPER will be late or prefer a timely but negative IPER without further interaction.
In the above-mentioned exceptional cases where after a telephone consultation the applicant does not wish to file amendments/observations but agrees that a negative IPER can be established directly, the examiner will send a direct negative IPER.
Source: http://www.epo.org/law-practice/legal-texts/html/guidelinespct/e/c_iv_2_4.htm
Date retrieved: 17 May 2021