What match-changing situations can VAR review?

The IFAB VAR protocol lets the VAR assist the referee only for a clear and obvious error or serious missed incident in these categories:

1. Goal or no goal: an attacking team offence in the build-up (handball, foul, offside and so on), the ball out of play before the goal, and an offence by the goalkeeper or kicker at a penalty kick.
2. Penalty kick or no penalty kick: an attacking offence in the build-up, ball out of play, the location of the offence (inside or outside the penalty area), a penalty incorrectly awarded or an offence not penalised.
3. Direct red cards: denying an obvious goal-scoring opportunity (DOGSO), serious foul play, violent conduct, biting or spitting, and offensive, insulting or abusive actions. The protocol also lists a clearly incorrect second caution (but a missed second yellow cannot be reviewed).
4. Mistaken identity: when the referee has cautioned or sent off the wrong player of the offending team. Only the identity can be reviewed, unless the offence relates to a goal, penalty or direct red card.
5. A clearly incorrectly awarded corner kick: a competition option only, and only if it can be changed immediately without delaying the restart.

Source: IFAB, Video Assistant Referee (VAR) protocol, 2026/27 Laws of the Game: https://www.theifab.com/laws/latest/video-assistant-referee-var-protocol/