Officially. FIFA has temporarily allowed five substitutions worldwide

At the initiative of FIFA, IFAB approved temporary changes to the Rules of the Game and allowed five substitutions during the regular time of football matches. 

In connection with the gradual resumption of football competitions after the pause associated with the COVID-19 pandemic, IFAB agreed to make a temporary amendment to the Rules of the Game based on a proposal received from FIFA to protect players' health, reports FIFA official website.

For tournaments that have started or are about to start and are scheduled to end by 31 December 2020, IFAB has supported FIFA's proposal to introduce a temporary amendment to Rule 3. It provides for a maximum of five substitutions for each team during the match. However, to avoid delays during the game, each team will only be able to stop the match three times for a substitution, as well as to do so between halves.

If both teams make substitutions at the same time, this will be considered one of the three options for each team. Unused replacements and opportunities to make them are transferred to additional time. If the rules of the competition allow for an additional substitution in extra time, each team will have such an opportunity. 

The interim amendment shall enter into force immediately. It was approved because the matches of the resumed tournaments can be played in a very short period of time in different weather conditions, which can affect the health of the players. The decision to apply this provisional amendment is at the discretion of each of the competition organizers. IFAB and FIFA will further determine whether it will be necessary to extend this temporary innovation (for example, in tournaments to be completed in 2021).

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