Changes for 2026/27

Tempo and player management

• Ten-second substitution departures, with delayed replacement entry if exceeded.
• One-minute off-field injury assessment/treatment requirement, with explicit exceptions.
• Five-second countdown for deliberately delayed throw-ins and goal kicks, transferring the restart if exceeded.
• Senior A international friendlies: normally eight usable substitutes, up to eleven by prior agreement and notice to the referee, with three substitution opportunities.

Decisions and technology

• VAR may address red cards from clearly wrong second cautions and mistaken identity across either team. Immediate correction of wrongly awarded corners is a competition option.
• Technology may assist VAR matters, ball in/out decisions and offside. Competitions may authorise body cameras for referees, assistants and fourth officials.
• Advantage is clarified to include incorrectly taken restarts once the ball is in play.
• Dropped-ball clarification covers the team that would have taken a restart if the ball were heading out; interference by officials or outside agents places the drop where interference occurred.

Other amendments

• The penalty and shoot-out provisions incorporate accidental double-touch treatment and remove an automatic caution when kicker and goalkeeper offend simultaneously.
• A DOGSO offence followed by advantage and a goal does not require a caution for DOGSO. Available attackers join the listed DOGSO considerations.
• Player accessories may be allowed when safe and securely covered; match-official accessories must be safe.
• Only-the-captain guidelines become mandatory for competitions starting on or after 1 July 2027.

Supplementary official amendment — 28 April 2026

A later IFAB amendment, dated 28 April 2026 and verified on 12 October 2026, supplements the supplied PDF. See the updated individual Laws for the precise scope.

• Minimum-seven exceptions cover authorised temporary dismissals and the specified one-minute substitution/treatment absences. A team responsible for falling below seven in other relevant circumstances in principle forfeits.
• Additional competition options address provocative mouth-covering communication with opponents and leaving the field in protest or encouraging others to leave, with sending-off provisions. See the updated individual Laws for scope.