Twenty teams, including Barcelona, are being investigated by UEFA for failing to comply with Financial Fair Play for the 2020/21 season.

Sanctions are expected and there is already talk of issues for 10 clubs including Paris Saint-Germain, Marseille, Inter, Roma, Juventus and Barcelona.

The latter two are in the middle of legal proceedings against UEFA along with Real Madrid over the issue of the Super League.

As reported by The Times, the sanctions for PSG and Marseille could be of a financial nature, while the Italian clubs and Barcelona could suffer harsher punishments that could lead to possible bans on competing or completing transfers.

New control system

This season will be the last under the existing FFP rules. From 2023, UEFA will bring in a new system, with clubs limited to spending a percentage of their income on player salaries, transfers and agents' fees.

The limit will be 90 percent by 2023, 80pc by 2024 and 70pc from 2025. Club finances will be monitored at different times during the year while they are in European competition.

PSG has been in breach of one of the basic points of Financial Fair Play for the last three years and as such has been given three years by European football's governing body to rectify the situation and get its numbers back in line and its expenses in relation to its income.The French newspaper L'Equipe spoke of a deficit of over 30 million euros in each of the last three years, a circumstance that must change immediately.

As MARCA has learned, Lionel Messi and Kylian Mbappe's team are in danger of being sanctioned financially and, what could be more serious, in sporting terms.

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