Why this comes up in the exam
Law changes come into force on 1 July and are compulsory material in certification and promotion exams. A referee applying last season's wording is making an error, even if they know the Laws perfectly.
Changes by Law
Study only what changed
FiveRef has a dedicated mode with questions exclusively on the 27 changes for 2026/27, plus an AI chat you can ask any question, citing the exact Law. Stop reviewing what you already know.
Law 3 — The Players 3 changes
More substitutes in friendlies
In senior international friendlies up to 8 substitutes may be used, or 11 if both teams agree and inform the referee beforehand; the limit of 3 substitution opportunities per team still applies.
Substituted player must leave within 10 s
A substituted player must leave the field within 10 seconds. If exceeded without a safety or injury reason, the substitute may not enter until the first stoppage after one minute has elapsed.
Only the captain may approach the referee (notice)
Notice: the guidelines allowing only the captain to approach the referee will become mandatory in all competitions from 1 July 2027.
Law 4 — The Players' Equipment 1 change
Accessories allowed if not dangerous
Players may wear accessories provided they are not dangerous and are safely covered. Dangerous items must be removed: covering them with tape or other methods is not sufficient.
Law 5 — The Referee 8 changes
Technology to support the referee
Competitions may use technology to help the referee make or change decisions related to the VAR protocol, ball in play (automated goal-line technology) and offside (semi-automated offside technology).
Advantage after an incorrect restart
It is clarified that the referee may apply advantage if an incorrect restart (free kick, throw-in, etc.) is taken and the ball is in play, when the opponents benefit by regaining possession.
Treated injured player must stay off for one minute
Save for certain exceptions, a player who receives medical treatment on the field or whose injury stops play must leave and remain off until one minute after the restart. Exceptions include the goalkeeper.
Body cameras for match officials
Competitions may provide body cameras to referees, assistant referees and fourth officials. The organiser owns and controls the footage; any microphones may not be used to broadcast VAR communications.
New VAR-reviewable incidents
The VAR may review: a red card resulting from a clearly incorrect second yellow; mistaken identity (yellow or red shown to the wrong player); and, optionally for competitions, a clearly incorrect corner kick award.
Editorial: referee signals
Changes to the signal illustrations: a new throw-in signal is added, the penalty signal now shows the referee blowing the whistle, and the corner-kick signal now shows the referee not blowing it.
Editorial: VAR Handbook
Editorial naming change: references to the VAR Implementation Assistance and Approval Programme (IAAP) are replaced by the FIFA VAR Handbook.
Glossary: advantage
Updated definition of advantage: the referee allows play to continue after an offence or an incorrect restart while the ball is in play, when this benefits the team opposing the offender.
Law 6 — The Other Match Officials 1 change
Expanded VAR responsibilities
Additions are made to the VAR-reviewable incidents, in line with the Law 5 changes (clearly incorrect second yellow and mistaken identity).
Law 8 — The Start and Restart of Play 2 changes
Dropped ball: who restarts
The dropped ball is awarded to the team that would have kept or gained possession (including the restart if the ball had gone out of play). If it touches a match official or outside agent, it is dropped where the contact occurred.
Glossary: restart position
New definition of restart position: a player's location at the restart, marked by the feet or body part in contact with the ground (offside excepted); if airborne, by the projection of where the feet would touch the ground.
Law 10 — Determining the Outcome of a Match 2 changes
Shoot-out: accidental double touch
Confirmation of Circular No. 31: in a penalty shoot-out, if the taker accidentally plays the ball with both feet or it touches the standing leg, the kick is retaken if it scores and recorded as missed if it does not.
Shoot-out: simultaneous offence
The automatic caution (yellow card) for the kicker is removed when the kicker and goalkeeper commit an offence at the same time: the kick is recorded as missed.
Law 11 — Offside 1 change
Glossary: semi-automated offside technology
Definition of semi-automated offside technology: it sends VARs instant information on offside positions and, in an advanced version, also directly to the assistant referees.
Law 12 — Fouls and Misconduct 4 changes
DOGSO with advantage: no caution
An offence to deny a goal or an obvious goal-scoring opportunity will not be cautioned if the referee applies advantage and the goal is scored. A failed handball attempt to deny a goal is also not cautioned when advantage is played.
DOGSO: consider the attackers
A reference to the attackers (position and number) is added to the list of factors to consider for offences intended to deny a goal or an obvious goal-scoring opportunity.
Delaying the restart is cautionable
It specifies when to caution for delaying the restart: faking a throw-in and passing it to a team-mate, dawdling when being substituted, throwing or holding the ball after the whistle, or deliberately taking a free kick from the wrong place.
Glossary: careless
Updated definition of careless: an action (usually a tackle or challenge) in which a player shows a lack of attention or consideration towards an opponent.
Law 14 — The Penalty Kick 2 changes
Penalty kick: accidental double touch
Confirmation of Circular No. 31: at a penalty kick in open play, if the taker accidentally plays the ball with both feet or it touches the standing leg, the kick is retaken if it scores and an indirect free kick is awarded if it does not.
Penalty kick: simultaneous offence
If the goalkeeper and kicker commit an offence at the same time, the kicker is cautioned and play restarts with an indirect free kick to the defending team; the previous automatic caution is removed.
Law 15 — The Throw-in 1 change
Throw-in: 5-second countdown
If a team delays a throw-in, the referee whistles and signals a 5-second countdown with a raised hand. If exceeded, the throw-in is awarded to the opposing team.
Law 16 — The Goal Kick 1 change
Goal kick: 5-second countdown
If a team delays a goal kick, the referee whistles and signals a 5-second countdown with a raised hand. If exceeded, a corner kick is awarded to the opposing team.
Law 17 — The Corner Kick 1 change
Corner kick from new offences
A corner kick is awarded when the referee penalises the goalkeeper for controlling the ball with the hands or arms for more than 8 seconds, or penalises a player for delaying their team's goal kick.
Source: IFAB Cambios en las Reglas 2026/27 (mayo 2026)