If VAR is used, what decisions can it review?

Under the IFAB VAR protocol (2026/27), a video assistant referee may help the referee only for a "clear and obvious error" or a "serious missed incident" in these categories:

1. Goal / no goal
2. Penalty / no penalty
3. Red cards: denying an obvious goal-scoring opportunity, serious foul play, violent conduct, biting or spitting, offensive or abusive actions, and (new) a red card from a clearly incorrect second yellow
4. Mistaken identity: when the referee shows a yellow or red card to the wrong player (new: including a player of either team)
5. A clearly wrongly awarded corner kick, if it can be corrected immediately without delaying the restart (competition option, new)

VAR cannot recommend a review of a missed second yellow card, and the final decision is always the referee's. A player who enters the referee review area is cautioned; one who enters the video operation room is sent off.