A goal is scored when the whole of the ball passes over the goal line, between the goalposts and under the crossbar, provided that no infringement of the Futsal Laws of the Game has been committed previously by the team scoring the goal.
A goal is disallowed if the goalkeeper of the attacking team throws or hits the ball intentionally with his hand or arm from inside his own penalty area and is the last player to touch or play the ball. The match is restarted with a goal clearance to the opposing team.
If, after a goal is scored, the referees realise, before play restarts, that the team that scored the goal was playing with an extra player or had carried out a substitution incorrectly, they must disallow the goal and restart play with an indirect free kick to be taken by the opponents of the offending player from any point inside the penalty area. If the kick-off has already been taken, they sanction the offending player in accordance with Law 3, but the goal is allowed. The referees report the fact to the appropriate authorities. If the goal was scored by the other team, they must allow it.
The team scoring the greater number of goals during a match is the winner. If both teams score an equal number of goals, or if no goals are scored, the match is drawn.
When the competition rules require there to be a winning team after a match or home-and-away tie, the following are the only permitted procedures for determining the winning team: • Away goals rule • Extra time • Kicks from the penalty mark These procedures are described in the section entitled “Procedures to Determine the Winner of a Match or Home-and-Away Tie”.
There is no offside in futsal.