Soccer is an alternative name for Association football. The rules for this code of football are known as the 'Laws of the game'. They were wrote in the 19th centaury for and behalf of the Football Association by a man called Ebenezer Cobb Morley in the year 1863.
These rules were strongly influenced by the Cambridge rules first drafted in 1848. Other codes of football existed before this such as Rugby football 1823 but as the question is specifically in reference to Soccer earlier games are irrelevant to the question. A form of soccer was invented about 2500 BC.
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1848
Soccer was invented by Ebenezer C. Morley in 1863, but it has ancient roots in China around the fourth century BCE.