Kicks from the penalty mark
Kicks from the penalty mark are taken after the match has ended and unless otherwise stated, the relevant Laws of the Game apply. A player who has been sent off during the match is not permitted to take part; warnings and cautions issued during the match are not carried forward into kicks from the penalty mark.

Procedure
Before kicks from the penalty mark start

Unless there are other considerations (e.g. ground conditions, safety etc.), the referee tosses a coin to decide the goal at which the kicks will be taken, which may only be changed for safety reasons or if the goal or playing surface becomes unusable

The referee tosses a coin again, and the team that wins the toss decides whether to take the first or second kick

With the exception of a substitute for a goalkeeper who is unable to continue, only players who are on the field of play or are temporarily off the field of play (injury, adjusting equipment etc.) at the end of the match are eligible to take kicks

Each team is responsible for selecting from the eligible players the order in which they will take the kicks. The referee is not informed of the order

If at the end of the match and before or during the kicks one team has a greater number of players than its opponents, it must reduce its numbers to the same number as its opponents and the referee must be informed of the name and number of each player excluded. Any excluded player is not eligible to take part in the kicks (except as outlined below)

A goalkeeper who is unable to continue before or during the kicks may be replaced by a player excluded to equalize the number of players or, if their team has not used its maximum permitted number of substitutes, a named substitute, but the replaced goalkeeper takes no further part and may not take a kick

If the goalkeeper has already taken a kick, the replacement may not take a kick until the next round of kicks

During kicks from the penalty mark

Only eligible players and match officials are permitted to remain on the field of play

All eligible players, except the player taking the kick and the two goalkeepers, must remain within the center circle

The goalkeeper of the kicker must remain on the field of play, outside the penalty area, on the goal line where it meets the penalty area boundary line

An eligible player may change places with the goalkeeper

The kick is completed when the ball stops moving, goes out of play or the referee stops play for any offence; the kicker may not play the ball a second time

The referee keeps a record of the kicks

If the goalkeeper commits an offence and, as a result, the kick is retaken, the goalkeeper is warned for the first offence and cautioned for any subsequent offence(s)

If the kicker is penalized for an offence committed after the referee has signaled for the kick to be taken, that kick is recorded as missed and the kicker is cautioned

If both the goalkeeper and the kicker commit an offence at the same time, the kick is recorded as missed and the kicker is cautioned.

Subject to the conditions explained below, both teams take five kicks

The kicks are taken alternately by the teams

Each kick is taken by a different player, and all eligible players must take a kick before any player can take a second kick

If, before both teams have taken five kicks, one has scored more goals than the other could score, even if it were to complete its five kicks, no more kicks are taken

If, after both teams have taken five kicks, the scores are level, kicks continue until one team has scored a goal more than the other from the same number of kicks

The above principle continues for any subsequent sequence of kicks but a team may change the order of kickers

Kicks from the penalty mark must not be delayed for a player who leaves the field of play. The player’s kick will be forfeited (not scored) if the player does not return in time to take a kick

Substitutions and send-off during kicks from the penalty mark

A player, substitute, substituted player or team official may be cautioned or sent off

A goalkeeper who is sent off must be replaced by an eligible player

A player other than the goalkeeper who is unable to continue may not be replaced

The referee must not abandon the match if a team is reduced to fewer than seven players