A referee's work does not end at the final whistle. A structured report has to be completed and submitted, and its contents drive everything the competition does next.
The report is a form, not an essay
Filings are made through a competition system with defined fields: scorers, times, substitutions, cautions and dismissals, each tagged with a code from a fixed list.
Codes exist because disciplinary consequences differ by category. A dismissal for serious foul play and one for denying a goalscoring opportunity carry different sanctions.
Free-text description is required only where the code alone is insufficient, typically for a dismissal or for an incident involving spectators or team officials.
Why the wording of a description matters
Disciplinary panels act on what the referee wrote. A description that establishes the elements of an offense supports a standard sanction; one that does not invites appeal.
Officials are trained on this specifically, because a well-refereed match can produce a poorly documented one and the sanction can fail on the paperwork.
The report also fixes the referee's account before external commentary arrives, which is why submission deadlines are short.
Assistant officials contribute separately
Assistant referees and the fourth official can file their own observations, particularly for incidents outside the referee's view.
Where accounts differ, the referee's report remains primary, but a supporting filing can be decisive when an incident was not seen by the referee at all.
Video officials produce their own record of checks and interventions, which sits alongside rather than inside the referee's report.
What the competition does with it
Suspension tracking, disciplinary referrals and the official match record are all generated from the filing. Nothing proceeds until it has been submitted.
Clubs receive the disciplinary outcome rather than the report itself, which is why sanctions sometimes appear to arrive without explanation.
Where a club appeals, the report becomes the document under examination, and the appeal is argued against its contents rather than against the incident directly.
Why the record is closed quickly
International calendars are tight, and a suspension that is not confirmed before the next fixture is worthless. Competitions therefore set short windows for filing and for challenge.
Speed trades against thoroughness. A referee filing within hours of a demanding match is documenting from memory under time pressure.
The system accepts that trade because the alternative is unenforceable discipline. A perfect record filed a week late would govern nothing.

