The Laws of the Game provides for methods to determine the winner in the event that a game ends tied at the end of normal play and the rules of the competition require a winner. The rules of the competition will have the final say on the methods used. If a game requires a winner, the referee must assure that both coaches are informed prior to the game how the winner will be determined in the event that the game ends tied at the end of normal play. The two methods used are “Extra Time” and “Kicks from the Penalty Mark.” In some cases, tied games go straight to Kicks from the Penalty Mark. In other cases, Extra Time is played first, followed by Kicks from the Penalty Mark if the game is still tied.
“Extra Time” (aka “Overtime”) (see competition rules as to when used)
Allow a 1-2 minute substitution break just prior to overtime.
There are two equal periods, not to exceed 15 minutes each. See the competition rules to find out the specific length. (In the past and still occasionally in some competitions, the first goal wins—this is called “Golden Goal.”)
The 1st period starts with a coin toss (rules identical to the beginning of a game);
Teams can substitute at the beginning of each period. Teams can also substitute at other times if allowed by the rules of competition.
After the 1st period, teams switch sides (allow for quick substitutions). Restart with a kickoff by the team that did not kick off at the beginning of the 1st period.
If the game is still tied at the end of both periods, only the players on the field at the end of the 2nd period can and must participate in the "Kicks from the Penalty Mark." (This point should be of particular concern to coaches, so inform/remind them before the game.)
"Kicks from the Penalty Mark" (aka “Shootout”) (see competition rules as to when used)
The rules are from the Laws of the Game. Read them carefully.
Take about a 5-minute administrative break during which referee duties are completed as explained below.
Only players on the field at the end of the previous period of play can participate in the shootout. Therefore, the referee team needs to assure that these players stay on the field (players should go to the center circle) and that substitutes stay off the field. (This point should be of particular concern to coaches, so inform/remind them before the game.)
Coaches may assist their players as needed prior to the start of the kicks. Once the kicks start, coaches are to stay in their coaches' areas.
The referee decides which goal to use.
The referee assures that there are an equal number of players from each team taking kicks. When a team finishes the match with a greater number of players than their opponents, they shall reduce their numbers to equate with that of their opponents and inform the referee of the name and number of each player excluded.
The referee administers the coin toss. The winner gets to choose to kick first or second (rule change in 2003).
One assistant referee is stationed in the center circle where all participating players are supposed to be. Duties:
Makes a list of the order in which each team will kick, player by player (for simplicity, use player numbers, not names). (This list is not technically required, but what is required is that no player may kick again until all eligible players on his or her team have kicked.)
As the kicks proceed, identifies the next player to kick and send that player to the penalty mark. (Goalkeepers participate just like all other players.)
The other assistant referee is the goal line judge. Duties:
Watches the goalkeeper to see if keeper stays on the line prior to the kick.
Watches the goal line to see if a goal is scored.
Gives signals to the referee as dictated in FIFA’s Additional Instructions as or otherwise instructed.
The referee oversees the kicks. Duties:
Gives ball to next kicker and checks kicker's placement of ball on the penalty mark.
Gets into position and blows whistle to let kick proceed.
Keeps track of how many kicks have been made by each team, goals scored, and if a game winner has been determined.
Overview of the kicking procedure:
Each team alternates taking a kick until 1) each team has taken five kicks or 2) a team has scored more goals than the other could score, even if the other were to complete its five kicks. If “2” is the case, that team wins the game.
If, after both teams have taken five kicks, both have scored the same number of goals, or have not scored any goals, kicks continue to be taken in the same order until one team has scored one goal more than the other team from the same number of kicks.
When is a kick over? On each kick, the kicker can kick the ball only once. The kick is over when there is no further possible forward motion of the ball into the goal. Law 14 applies in stating that a goal can be scored after the ball rebounds off the goalkeeper and/or goal structure (and, of course, the ground).
Procedures to determine the winner of a match (Source: 2007-2008 FIFA Laws of the Game, verbatim) [Comments are in brackets]
Competition rules may provide for two further equal periods, not exceeding 15 minutes each, to be played. The conditions of Law 8 will apply.
KICKS FROM THE PENALTY MARK
The referee chooses the goal at which the kicks will be taken.
The referee tosses a coin and the team whose captain wins the toss chooses whether to take the first or the second kick.
The referee keeps a record of the kicks being taken.
Subject to the conditions explained below, both teams take five kicks.
The kicks are taken alternately by the teams.
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, both have scored the same number of goals, or have not scored any goals, kicks continue to be taken in the same order until one team has scored a goal more than the other from the same number of kicks.
A goalkeeper who is injured while kicks are being taken from the penalty mark and is unable to continue as goalkeeper may be replaced by a named substitute provided his team has not used the maximum number of substitutes permitted under the competition rules.
With the exception of the foregoing case, only players who are on the field of play at the end of the match, which includes extra time where appropriate, are allowed to take kicks from the penalty mark.
Each kick is taken by a different player and all eligible players must take a kick before any player can take a second kick.
An eligible player may change places with the goalkeeper at any time when kicks from the penalty mark are being taken [with, of course, the referee’s permission].
Only the eligible players and match officials are permitted to remain on the field of play when kicks from the penalty mark are being taken.
All players, except the player taking the kick and the two goalkeepers, must remain within the centre circle.
The goalkeeper who is the team-mate of the kicker must remain on the field of play, outside the penalty area in which the kicks are being taken, on the goal line where it meets the penalty area boundary line.
Unless otherwise stated, the relevant Laws of the Game and International F. A. Board Decisions apply when kicks from the penalty mark are being taken [particularly Law 14 on Penalty Kicks]
When a team finishes the match with a greater number of players than their opponents, they shall reduce their numbers to equate with that of their opponents and inform the referee of the name and number of each player excluded. The team captain has this responsibility.
Before the start of kicks from the penalty mark the referee shall ensure that only an equal number of players from each team remain within the centre circle and they shall take the kicks.