The FIFA has announced on their official site that football regulations have been updated due to the worldwide situation.

It is a temporary amendment to last through the pandemic. The first noticeable modification is the amount of players that can be changed each match.

In summary:

Each team will be permitted to use a maximum of five substitutes.
To reduce disruption to the match, each team will have a maximum of three opportunities to make substitutions during the game; substitutions may also be made at half-time.
If both teams make a substitution at the same time, this will count as one of the three opportunities for each team.
Unused substitutions and opportunities are carried forward into extra time.
Where competition rules allow an additional substitution in extra time, teams will each have one additional substitution opportunity; substitutions may also be made before the start of extra time and at half-time in extra time.
The use of return substitutes is not an option for senior competitions.