The following describes the FIFA rules to determine the winner using "Kicks From The Penalty Mark".

• The referee chooses the goal at which the kicks will be taken and keeps a record of the kicks being taken.
• The referee tosses a coin and the team whose captain wins the toss decides whether to take the first kick.
• 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.
• Only players who are on the field of play at the end of the overtime match 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.
• Only the eligible players and match officials are permitted to remain on the field of play when kicks are being taken.
• All players, except the player taking the kick and the two goalkeepers, must remain within the center circle.
• 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 center circle and they shall take the 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.