Kicks from the penalty mark are taken after the match has ended and unless otherwise stated, the relevant Laws of the Game apply.
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 an injured goalkeeper, 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 and whose team has not used its maximum permitted number of substitutes, may be replaced by a named substitute, or a player excluded to equalise the number of players, but takes no further part and may not take a kick.
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 centre 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 infringement of the Laws.
The referee keeps a record of the kicks.
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, the scores are level kicks continue until one team has scored a goal more than the other from the same number of kicks.
Each kick is taken by a different player and all eligible players must take a kick before any player can take a second kick.
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 offs during kicks from the penalty mark
A player, substitute or substituted player 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.
Kicks From The Mark Scoring and Procedure 4x6 Wallet Form (print double sided)