Playing field
Matches will be played on artificial grass.
• Goal size: 3m x 2m.
• Field size: 42m x 23m.
• Penalty spot: 6m distance from the centre of the goal line.

Players
Each team can have five players per side (4 players in-field + goalkeeper) for the men and women tournament.
• Max. 12 players will be eligible to play in each match.
• Each player must represent the team for which they have been registered throughout the tournament.
• All players of the men’s teams must be PwC employees on the day of the event (except for the team members of the Alumni Teams).
• Women’s teams are allowed to enlist max. 2 alumni players.
• Each player must represent the team for which they have been registered throughout the tournament.

Equipment
Wear shoes/cleats fit for artificial grass courts. It is forbidden to use shoes with iron studs.
Only plastic/rubber studs are allowed.
• Teams will wear uniforms of matching design and colour.
• All players must have team shirts that clearly show the number of the player.
• All players must play with the same number in all games.
• The uniform of the goalkeeper must be distinctly different in colour from the basic colours of both competing team and the referee.
• Shirts for visual identification of the teams will be provided, if necessary.
• Use of shin guards is recommended.
• Matches will be played with the ball size no. 4.

Duration of the game
• Group stage: Each game will consist of two periods of 12 minutes playtime with a 2-minute half time.
• There will be a minimum of 5 minutes rest prior to the next game.
• Eight-final, quarter-final, semi-final and final matches will consist of two periods of 15 minutes playtime with a 2-minute half time.
• Each head coach has one time-out, whereby play is stopped for 60 seconds for him to speak to his players, in each half. A head coach can only call a time-out when the ball goes out of play and his team will restart it. There are no time-outs in extra-time.

Game Points (group stage)
• 3 points for a win.
• 1 point for a draw.
• 0 points for a loss.

Tie-breaks
During the group stage, there will be no overtime games.
• In case of tiebreak, between two teams during the group stage, the following criteria will be followed:
1. Head-to-head result;
2. Goal difference;
3. Goals scored;
4. Number of cards (yellow and red cards);
5. Number of fouls;
6. Penalty shootout.
• In case of tiebreak, between three or more teams during the group stage, the previously stated criteria shall be applied exclusively to the matches played among the tied teams.
• If a playoff game (except semi-finals or final game) ends with a draw, there will be penalty-kicks from 6 metres distance.
• Each team takes 5 penalty shots which are taken by different players. If scores are level after initial 5 penalty shots per team, the shoot-out progresses into additional sudden death rounds taken by remaining players (not previous takers). An outfield player is permitted to act as a goalkeeper during penalties. Teams are permitted to alternate their goalkeepers during the shootout.
• If a semifinal or a final match ends with a draw in regular time, there will be a 5-minute extra time.
• If extra time also ends with a draw, the winner will be decided by a penalty shoot-out.

Referees
Official referees will control each game.
• Group stage, eight-finals and quarter-finals: 1 referee for each game.
• Semi-finals and final game: 2 referees.

Summary of the rules of the game
• The rules of PwC Football Tournament 2025 – Portugal are in accordance with FIFA's official futsal rules – link
• Each team is allowed to use ‘fly’ substitution procedure and have unlimited number substitutes per game. The players enter the field when the substituted player goes clearly out of the touch line. Substitution of players must be done in the area around the bench for reserve players.
• Free kick - all opponents must be at least 5 metres from the ball until it is in play.
• If the ball is in play, the goalkeeper may not score a goal by throwing the ball into the goal.
• From the side-lines, the ball must be kicked in by foot, not thrown in by hands.
• If a team arrives more than 5 minutes later than the scheduled time to begin a game, a victory will be assigned to the opponent team with a result of 3-0.
• Prompt red card or a second yellow card with consequent red card – The sent-off player is not permitted to return to the game and their team must then play with only four players on the court for two minutes or until a goal is scored (regardless of which team scores). After the two minutes ban or a goal is scored, the referee will authorize a fifth player to re-enter the field. If the player receives a prompt red card is suspended for at least the team’s next match. On the other hand, if a player receives a second yellow card no consequences will be applied to the player for the next team’s match.
• The goalkeepers must use their hands to put the ball that has passed the goal line back into the game. Restarting with the feet is not permitted. However, if the goalkeeper saves or catches a shot, they may resume play using their feet. The goalkeeper is not allowed to handle the ball with their hands if it was deliberately passed to them by a teammate using their feet.
• A goalkeeper must release the ball within four seconds while in his own half, regardless of whether the ball is in their hands or at their feet. If he doesn’t, an indirect free kick will be awarded to the opposition team.
• Set-pieces – kick-ins, corners and free-kicks – must be taken within four seconds or the opposition team will be awarded an indirect free-kick.
• The ball may be passed back to the goalkeeper according to the FIFA rules of the futsal game. Once a goalkeeper has touched the ball in his own half, he is not permitted to touch it again inside his own half until the opposition have had possession, otherwise the opposition team will be awarded an indirect free-kick. To touch the ball a second time during the same play, the goalkeeper must do so in the opponent’s half.
If, during the play, an opposing player touches the ball or the ball goes out of bounds, it is considered a new possession, and the goalkeeper may again touch the ball once in their own half.
It is important to note that if the play begins with the goalkeeper this is considered the first touch of the ball.
• A flying goalkeeper is when an out-court player temporarily assumes the role of a goalkeeper to outnumber the opposition in attack. A flying goalkeeper must wear a jersey with a different colour from his team, being visible who the goalkeeper is.
• When a team has made five fouls in one half, every subsequent foul will result in their opponents being awarded a free shot at goal, with no wall permitted in between, from the second penalty spot (10 metres out). If a foul occurs between the penalty area and the second penalty mark (10 metres), the player taking the kick may choose to take it either from the spot where the foul occurred or from the 10-meter mark.
• First-half fouls are wiped at half-time, but second-half fouls are carried into extra-time if it is required. Fouls classified as indirect shall not be included in the count of five accumulated team fouls per period.

Other
The Organising Committee will decide on any other issue not covered by these rules.