It depends on what you consider official. Soccer was played at universities in Europe as far back as 1815. Eton College established a specific set of rules. Soccer was played at a lot of colleges in the US in 1820, but there were no intercollegiate games, and the rules changed quite often. Soccer was first considered an official sport of the Olympics starting in 1904.
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Officially, in mid-19th century, unofficially in the Middle Ages in England.
A game similar to soccer was first played in Boston, Massachusetts in 1862 - this team was the first to play a sport unofficially recognized, retroactively speaking, as soccer. The game itself could not have been soccer as this predates the formulation of official soccer rules in 1872. The first attempt to form a governing body in American soccer happened in 1884, the same year as the foundation of the American Cup, which remained, for several decades, the highest-level tournament in the sport in the United States.
Soccer (or Association Football) became recognized as a "Sport" under the Cambridge Rules of 1848. From there the rules were refined in 1857 in Sheffield England until they became the rules as we know them today. To be honest, the sport was developed well before then as the sport was used a training regimen by Chinese forces in 3000 BC and throughout history since. Many would claim it as the first sport ever played.
The Soviet Union was officially dissolved 26 December 1991.
1788.