How do I signal offside, and when can I delay the flag?

Q: How do I signal offside, and when can I delay the flag?

From the practical guidelines (2026/27): First action: raise the flag, using the right hand for a better line of vision. If the referee stops play, use the flag to indicate the area of the field where the offence occurred (near side, middle or far side). Hold the signal until the referee acknowledges it or the ball is clearly in the control of the defending team. Beep signal: the electronic beep is an additional signal used only to gain the referee's attention. It may be useful for offside, offences outside the referee's view, and tight throw-in, corner kick, goal kick or goal decisions. Delayed flag (VAR protocol): under the VAR protocol, delaying the flag or whistle for an offence is only permissible in a very clear attacking situation, when a player is about to score a goal or has a clear run into or towards the opponents' penalty area. If you delay a flag, you must raise it if the attacking team scores a goal, is awarded a penalty kick, free kick, corner kick or throw-in, or retains possession after the initial attack has ended. In all other situations, decide whether to raise it depending on the requirements of the game. Indirect free kick: the referee awards it where the offside offence occurred, including in the player's own half. Sources: IFAB Laws of the Game 2026/27, Practical guidelines for match officials, VAR protocol and Law 11 (https://www.theifab.com/laws-of-the-game-documents/).

Question

Accepted Answer

From the practical guidelines (2026/27):

First action: raise the flag, using the right hand for a better line of vision. If the referee stops play, use the flag to indicate the area of the field where the offence occurred (near side, middle or far side).
Hold the signal until the referee acknowledges it or the ball is clearly in the control of the defending team.
Beep signal: the electronic beep is an additional signal used only to gain the referee's attention. It may be useful for offside, offences outside the referee's view, and tight throw-in, corner kick, goal kick or goal decisions.
Delayed flag (VAR protocol): under the VAR protocol, delaying the flag or whistle for an offence is only permissible in a very clear attacking situation, when a player is about to score a goal or has a clear run into or towards the opponents' penalty area. If you delay a flag, you must raise it if the attacking team scores a goal, is awarded a penalty kick, free kick, corner kick or throw-in, or retains possession after the initial attack has ended. In all other situations, decide whether to raise it depending on the requirements of the game.
Indirect free kick: the referee awards it where the offside offence occurred, including in the player's own half.

Sources: IFAB Laws of the Game 2026/27, Practical guidelines for match officials, VAR protocol and Law 11 (https://www.theifab.com/laws-of-the-game-documents/).