How do rolling substitutions work?

FIFA Futsal Laws 2025-26 (Law 3):

• Unlimited substitutions, and a replaced player can come back on.
• In official competitions run by FIFA, confederations or national associations, a maximum of nine substitutes may be used; the competition rules say how many may be named. All players and substitutes must be named before kick-off.
• Substitutions can be made at any time, whether the ball is in play or not, except during a timeout.
• Neither player needs the referees' permission. The player coming off leaves through their own team's substitution zone (in front of their bench, in the half they defend), and the substitute enters through the same zone only after the player has left. The substitution is complete when the substitute, having handed their bib to the player coming off, fully enters the pitch.
• A substitute who hasn't completed the procedure can't take a restart.
• No more than five substitutes per team may warm up at once.

Offences: a substitute entering before the player has left, or from the wrong place, is cautioned and play restarts with an indirect free kick to the opponents if it was stopped. A player leaving outside the zone (for reasons the Laws don't allow) is also cautioned.