The teams in the elite round are drawn into five groups of four.
In the elite round group phase each team plays one home and one away match against each other team in its group. Three points are awarded for a win, one for a draw, and none for a defeat.
The five group winners qualify for the FIFA Futsal World Cup 2024. The four best runners-up qualify for the elite round play-offs. If a European association is selected to host the FIFA Futsal World Cup, only the two best runners-up qualify for the elite round play-offs.