For the first and second rounds of the domestic champions path, which are played under the knockout system, in home and away matches, if the two teams involved in a tie score the same number of goals over the two legs, no extra time is played at the end of the second leg. A penalty shoot-out determines which team qualifies for the next stage.
For play-offs, round of 16 matches, quarter-finals, semi-finals and the final, which are all played in single-leg knockout matches, if the two teams involved in a tie score the same number of goals, no extra time is played at the end of normal playing time. A penalty shoot-out determines the winning team.
Penalties are taken in accordance with the procedure laid down in the IFAB Laws of the Game.
To ensure that the procedure is strictly observed, the referee is assisted by his team, who also note down the numbers of the players on each team who have taken penalties.