Play-offs are played according to the knockout system, with each team playing each opponent twice, once at home and once away. The team which scores the greater aggregate of goals over the two legs is the winner. Otherwise, the provisions of Article 19 apply.
Play-off ties are determined by means of an open draw. The team drawn first plays the first leg of the tie at home.
Main round play-off winners qualify for the elite round.
Elite round play-off winners qualify for the 2028 FIFA Futsal World Cup.