For matches played under the knockout system, if the two teams involved in a tie score the same number of goals over the two legs, two 5-minute periods of extra time are played at the end of the second leg. The team which scores more goals during extra time qualifies for the next stage. If both teams score the same number of goals during extra time or if no goals are scored during extra time, a penalty shoot-out determines the winner.
If extra time is required, there is a five-minute break between the end of normal time and the start of extra time. As a rule, the players remain on the field of play during this five-minute break, at the discretion of the referees.
Penalties are taken in accordance with the procedure laid down in the FIFA Futsal Laws of the Game.