For play-off matches, if the two teams involved in a tie score the same number of goals over the two legs, the team which scores more away goals qualifies for the final tournament. If this procedure does not produce a result, i.e. if both teams score the same number of goals at home and away, two 15-minute periods of extra time are played at the end of the second leg. If both teams score the same number of goals during extra time, away goals count double (i.e. the visiting team qualifies). If no goals are scored during extra time, kicks from the penalty mark determine which team qualifies for the final tournament (seeto ).
If the result stands as a draw at the end of normal time in a quarter-final, a semi-final or the final, two 15-minute periods of extra time are played. If the two teams are still equal after extra time, the winner is determined by kicks from the penalty mark (seeto ).
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 referee.
Kicks from the penalty mark are taken in accordance with the procedure laid down in the IFAB Laws of the Game.
The referee decides which goal will be used for the kicks:
If either goal could be used for the kicks, then, in the presence of the two captains, the referee tosses a coin to decide which goal will be used.
For reasons of safety/security, state of the field of play, lighting or other similar reasons, the referee may decide which goal will be used without tossing a coin. Such decisions are final and require no justification.
To ensure that the procedure is strictly observed, the referee is assisted by her team, who also note down the numbers of the players on each team who have taken kicks from the penalty mark.
If through the fault of a team, the taking of kicks from the penalty mark cannot be completed, the provisions ofapply.