A signal communicates the decision; it does not create it.

The ruleset and season used here

This page covers association football under The IFAB Laws of the Game 2026/27, principally Laws 5.2, 5.3, 5.6, 6.1 and 6.6 and the Guidelines for Match Officials. The edition took effect on 1 July 2026. A competition that started before then could introduce the changes earlier or defer them until no later than the start of its next competition.

It does not describe the separate signal systems used in futsal, beach soccer, American football or other football codes. Competition rules also decide whether VAR, semi-automated offside technology, a fourth official or additional assistant referees are appointed. Those appointments change who can communicate information, not Law 5's final authority.

How to decode what you see

1. Is the ball already out? A flag may confirm a boundary decision, but a raised flag while the ball is in play is information, not an automatic stoppage.
2. Has the referee stopped play? Look and listen for the whistle or a clear referee decision.
3. What restart is indicated? Read the direction and whether the referee's arm is raised above the head.
4. Is there a separate sanction? A yellow or red card identifies discipline; the offence and location still determine the restart.
5. Has play restarted? That is normally the point after which a restart decision cannot be changed, even if another official had better information.

The referee decides; the team assists

IFAB Law 5.1 gives the referee full authority to enforce the Laws for the match. Law 6 says all other match officials operate under the referee's direction and that the final decision is always the referee's. An assistant may therefore raise a flag and the referee may wave play on, apply advantage, seek more information or accept the indication.

“Final” has a procedural boundary. Under Law 5.2, the referee may correct a restart decision after consulting another official while play is still stopped. The referee may not normally change it after play has restarted, or after signalling the end of a half and leaving the field, subject to the stated VAR and disciplinary exceptions. A confident flag is not authority to rewrite a restart after that cut-off.

A whistle is not required for every stoppage or restart

The IFAB match-official guidelines require a whistle to start each half and the restart after a goal; to stop for free kicks and penalty kicks, suspension or abandonment, and the end of a half; and to restart after a card, injury or substitution. It is also used for a penalty kick and a free kick where the referee is managing the required distance.

No whistle is needed for an obvious goal, throw-in, goal kick or corner kick, or for most ordinary restarts. If the referee clearly tells the attackers to wait for the whistle, an early free kick is retaken and the kicker is cautioned for unsporting behaviour. If an erroneous whistle stops play, the IFAB guideline directs a dropped-ball restart.

Direction plus arm position identifies the restart

• Direct free kick: the referee points in the direction the team taking the kick will attack. A goal may be scored directly against the opponents.
• Indirect free kick: the referee raises one arm above the head and, under Law 13.1, keeps it raised until the ball touches another player, goes out of play or it is clear that a goal cannot be scored directly.
• Penalty kick: the referee points to the penalty mark. The kick still cannot be taken until the referee whistles.
• Throw-in, goal kick and corner kick: Law 5.6 includes approved referee signals for each. Direction identifies the team or restart; the gesture does not decide whether the later restart is performed legally.

If an indirect free kick enters the opponents' goal without touching another player, Law 13 awards a goal kick. That outcome comes from the free-kick law, not from whether spectators noticed the raised arm.

One or two forward arms means play continues

Law 5.6 illustrates approved one-arm and two-arm advantage signals. Under Law 5.3, the referee allows play to continue when the opposing team will benefit after an offence—or, new in 2026/27, after an incorrectly taken restart once the ball is in play. If the expected benefit does not arise then or within a few seconds, the referee penalises the original offence or orders the restart retaken.

Advantage does not mean “no foul” and does not erase all misconduct. A reckless challenge can still require a caution and serious foul play a sending-off at the next stoppage. Law 12 has specific reductions for some tactical sanctions, so the signal alone cannot tell viewers whether a card must follow. See the advantage rule for that distinction.

Yellow and red communicate discipline, not the restart

A raised yellow card is a caution; a raised red card is a sending-off. The cards can apply to players, substitutes, substituted players and team officials under Law 12. A player sent off after kick-off leaves the match and cannot be replaced, but that personnel consequence is separate from the free kick, penalty kick, dropped ball or other restart.

Work out the restart from why play stopped, whether the ball was in play, the offender's status and the offence location. A substitute shown red for violent conduct beside the technical area and an on-field defender shown red for serious foul play do not automatically produce the same restart. See fouls and cards.

A raised counting hand now has three uses

The approved 2026/27 referee signals include a visual five-second countdown. It is the final five seconds of the goalkeeper's eight-second limit while controlling the ball with the hand(s)/arm(s). If the goalkeeper exceeds eight seconds, the opponents receive a corner kick on the side closest to the goalkeeper's position when penalised.

From 1 July 2026, Laws 15 and 16 also use the raised-hand count when the referee judges that a team is deliberately delaying its throw-in or goal kick. The referee whistles, clearly signals for the restart and counts down five seconds. Failure to put the ball in play changes a delayed throw-in to the opponents at the same position, or a delayed goal kick to an opposing corner on the nearest side. The countdown is not automatic at every throw-in or goal kick, and the initial failure does not itself require a caution; a yellow card applies only for excessive delay after the restart has changed.

The flag indicates; it does not overrule

Law 6.1 assigns assistant referees four core indications: the whole ball leaving the field and the correct throw-in, goal-kick or corner-kick team; when a player in an offside position may be penalised; a requested substitution; and specified goalkeeper/goal-line facts at a penalty kick. Other on-field officials may also assist when they have a clearer view of an offence.

The guideline technique is deliberate: stop running, face the field, make eye contact and use the flag as an extension of the arm. Beep flags and headsets only attract attention or carry information. They do not alter the referee's authority. Discreet hand signals may be used when their meaning was agreed before the match; they are not a second public signal code for spectators.

Throw-in, goal-kick and corner signals are different

• Throw-in: the assistant points the flag diagonally in the attacking direction of the team awarded the throw. For a distant, doubtful decision, the assistant first raises the flag, makes eye contact and follows the referee's direction.
• Goal kick: the assistant points the flag horizontally across the field towards the goal area.
• Corner kick: the assistant points the flag down towards the near corner area.

When the ball clearly crosses the goal line and the restart is obvious, the IFAB guidelines say a flag may be unnecessary, especially if the referee has already signalled. Near the assistant, a close goal-line decision is first indicated with a raised flag and then the appropriate goal-kick or corner signal. A signal that the ball is out is maintained until the referee acknowledges it.

The first flag says offence; the angle says area

For an offside decision, the assistant first raises the flag vertically in the right hand. If the referee stops play, the assistant lowers it to indicate the area where the offence occurred: about 45 degrees down for the near side, horizontal for the centre and about 45 degrees up for the far side.

The first flag must be held until acknowledged or until the defending team clearly controls the ball. It means the assistant has judged an offside offence, not merely that an attacker occupied an offside position. In a very clear attacking situation, the VAR protocol permits a delayed flag when a player is about to score or has a clear run towards the penalty area; this “delay” practice is tied to VAR match procedures and should not be treated as universal grassroots mechanics. See offside.

A slight wave asks the referee to act

For a foul or misconduct in the assistant's immediate vicinity or outside the referee's view, the assistant raises the flag, makes eye contact and gives it a slight—not aggressive—wave. The same hand is then used to indicate which team receives the free kick. Before flagging, the assistant must consider whether the referee saw the incident and would apply advantage.

For an unseen defender foul inside the penalty area, the guideline calls for the flag and, where used, an electronic beep, followed by visible movement down the touchline towards the corner flag. For an outside-the-area foul near the boundary, the assistant gives information and makes a clear movement towards halfway. These movements help distinguish penalty area from outside; the referee still makes the decision.

A missed flag can change discipline but not always the restart

If an assistant flags an unseen sending-off offence and the referee learns of it before play restarts, the referee may change the restart and issue the red card. If play has already restarted, the IFAB guidelines allow the disciplinary action to be taken, but the earlier offence can no longer be punished with its free kick or penalty kick. This is the practical difference between reporting misconduct and reopening a restart decision.

At a clear goal, the assistant makes eye contact without an extra flag. If it is unclear whether the whole ball crossed the line, the assistant first raises the flag to attract attention and then confirms the goal. Running towards halfway may be familiar match practice, but the controlling 2026/27 guideline does not make that movement the legal act that awards the goal.

The flag over the head reports a request

The approved Law 6 signal is the flag held horizontally above the head with both hands. Once informed of the request, the assistant signals at the next stoppage. Where a fourth official is appointed, that official normally supervises the procedure and may use the substitution board; the assistant's flag may therefore not appear.

Numbers of substitutes, substitution opportunities, return substitutions and concussion replacements come from the applicable competition rules and permitted IFAB modifications. The flag confirms a request, not that the incoming substitute has become a player; under Law 3, that occurs only when the substitute enters after the outgoing player has left and the referee has given permission.

Finger to ear is a check; the rectangle is a review signal

In a competition authorised to use VAR, a finger held to the earpiece with the other arm extended tells players that the restart is being delayed while the referee receives information. A rectangle traced with both hands is the “TV signal”: it starts a review where necessary and must be shown at the end of either an on-field or VAR-only review immediately before the final decision.

Under the 2026/27 protocol, reviewable categories are goal/no goal, penalty/no penalty, red-card decisions including a clearly incorrect second caution, mistaken identity, and—only if the competition adopts the option—a clearly incorrectly awarded corner that can be corrected immediately without delaying the restart. A missed possible second caution is still not reviewable merely because it would have led to red. The TV gesture cannot make an incident reviewable outside the protocol. See VAR checks.

Four signals in context

1. Flag up, referee waves play on: Blue's assistant indicates a possible foul while Red retains a promising attack. Under IFAB 2026/27, the referee may apply advantage. The flag did not stop play; the referee's decision controls.
2. Indirect kick goes straight in: the referee keeps one arm raised and the kick enters the opponents' goal untouched. Law 13 gives a goal kick, not a goal. The decisive fact is the absence of a second touch.
3. Offside flag noticed after a quick restart: the referee had awarded a throw-in and play restarted before noticing the flag for an earlier ordinary offside. Law 5.2 prevents changing that restart. Play continues; this is not one of the narrow post-restart disciplinary exceptions.
4. Slow goal-kick count reaches zero: after judging deliberate delay, the referee whistles, signals and counts five with a raised hand. The ball is still not in play. Under IFAB Laws 16 and 17 for 2026/27, the opponents receive a corner on the nearest side; there is no automatic caution for the initial delay.

Five readings that produce the wrong call

• “The flag stops play.” No: the ball being out or the referee's decision stops it.
• “Any raised arm means offside.” The referee's vertical arm means indirect free kick; the assistant's vertical flag begins an offside or attention signal.
• “A card tells you the restart.” No: discipline and restart are separate legal questions.
• “No whistle means no decision.” Obvious boundary restarts and goals often need no whistle.
• “The TV signal lets VAR review anything.” No: the current protocol and the competition's adopted options set the limits.

Governing-body sources and effective version

• The IFAB — Laws of the Game 2026/27, Law 5: The Referee (especially 5.2, 5.3 and 5.6)
• The IFAB — Laws of the Game 2026/27, Law 6: The Other Match Officials (especially 6.1 and 6.6)
• The IFAB — Laws of the Game 2026/27, Guidelines for Match Officials: Body language, communication and whistle
• The IFAB — Laws of the Game 2026/27, Throw-in and goal-kick countdown protocol
• The IFAB — Laws of the Game 2026/27, Video Assistant Referee (VAR) protocol, sections 1–4
• The IFAB — Changes to the Laws of the Game 2026/27, Laws 5, 6, 15–17 and VAR protocol
• The IFAB — Circular no. 32, 31 March 2026: decisions and 1 July 2026 effective date

Checked against The IFAB's English 2026/27 live Laws, match-official guidelines, current protocols and Circular no. 32. The English text controls if translations diverge. Competitions that began before 1 July 2026 may be in the permitted transition period, and competition regulations determine whether optional technology and the VAR corner-kick provision apply.