In top-level association football competitions, 26 players have scored 500 or more goals in both club and international football, according to research by the IFFHS, first published in 2007. Taking into account competitions of all levels, 82 players have reached the milestone, according to the RSSSF. FIFA, the international governing body of football, has never released a list detailing the highest goalscorers and does not keep official records. It is challenging for statisticians and media to agree on which goals should be counted, with debate over whether to include those scored in friendlies, regional competitions, and even matches taking place during wartime. Hungarian Imre Schlosser is generally recognised as the first to reach the 500-goal mark, doing so in 1927 shortly before his retirement. Nine players have accomplished the feat at a single club: Josef Bican (Slavia Prague), Jimmy Jones (Glenavon), Jimmy McGrory (Celtic), Joe Bambrick (Linfield), Lionel Messi (Barcelona), Gerd Müller (Bayern Munich), Pelé (Santos), Fernando Peyroteo (Sporting CP), and Uwe Seeler (Hamburg). Of these nine, Messi scored the most, with 672 goals between his debut in 2004 and his departure in 2021.
In 2020, FIFA recognised Josef Bican, an Austrian-Czech dual international who played between the 1930s and the 1950s, as the record scorer with an estimated 805 goals, although CNN, the BBC, France 24, and O Jogo all acknowledge that Bican's tally includes goals scored for reserve teams and in unofficial international matches. UEFA, the governing body for European football, ranks him as the leading all-time goalscorer in European top-flight leagues with 518 goals, narrowly ahead of Hungarian Ferenc Puskás. RSSSF credits Bican with 948 goals, a tally which includes goals scored in winter tournaments, as well as when selected to represent regional and city teams, and the Football Association of the Czech Republic claims a total of 821. Spanish newspapers Marca and Sport state that both Bican and Pelé scored 762 goals. Bican once walked out of a gala held in his honour by the IFFHS after the organisation had excluded war-time goals from his tally, although it later recognised the 229 goals he had scored during the period.