When a match is still tied after extra time, IFAB Law 10.3 provides the solution: the penalty shootout. This dramatic finale ensures every game produces a winner, but it also follows a very specific process to keep things fair.
Only players who are on the field at the end of extra time may take part. If one team has fewer players because of red cards or injuries, the other team must reduce to equate so both sides have the same number of eligible kickers. This way, no team gains an advantage in the order of shooters.
The procedure begins with the referee selecting the goal and a coin toss deciding which team shoots first. Each side alternates shots from the penalty mark, taking five kicks each. If the score is still level, the contest continues into sudden death, where teams trade one kick at a time until a winner emerges.
Every kick is also bound by Law 14 (the penalty kick). The ball must be placed on the penalty mark, the goalkeeper must stay on the goal line until the kick is taken, and all other players must remain outside the penalty area until the ball is struck. Any infringements are handled by the referee, which may result in retakes or cautions.
Law 10.3 – Kicks from the Penalty Mark
Who Can Participate?
Few laws in football spark more debate, frustration, and heated discussion than Law 11 – Offside. This rule has evolved over time, shaping how teams attack, defend, and strategize. Though it may seem complex at first, breaking down its key principles helps players, referees, and fans understand why the rule exists and how it is applied.
A key detail in Law 10.3 is eligibility. Only players who are on the field of play at the final whistle of extra time are permitted to take part. This includes both outfield players and goalkeepers. Substitutes who are not already on the pitch at that moment cannot enter the shootout.
This ensures that the players who battled through the full duration of the game are the ones who decide it. No team can gain an advantage by bringing on a “penalty specialist” after the whistle.
Reduce to Equate
One of the most important — and often misunderstood — parts of Law 10.3 is the principle of “reduce to equate.” If one team finishes extra time with fewer players (for example, due to a red card), the other team must reduce their numbers to match before the shootout begins.
For instance, if Team A has 10 players and Team B has 11, then Team B must exclude one player from taking part in the shootout. This doesn’t mean they’re sent off — they just don’t participate. The idea is to keep things fair: both teams must have the same number of eligible penalty takers.
This rule prevents a numerical advantage in shootout order. Imagine having six penalty takers available against only five — that wouldn’t be fair, so the laws balance it out.
Procedure of the Shootout
- A coin toss to decide which goal the kicks are taken (unless there are other considerations in play: ground conditions, safety, etc.)
- A coin toss determines which team kicks first.
- Teams alternate kicks, each taking five.
- If the score remains tied after five kicks each, the shootout proceeds to sudden death: one kick each until one team leads after an equal number of attempts.
- Every eligible player must take a kick before anyone is allowed to take a second
Law 14 – The Penalty Kick
Every single shot in a shootout is also a penalty kick, which means Law 14 applies. This law governs how each kick must be taken to ensure consistency:
- The Ball Placement – The ball must be placed firmly on the penalty mark.
- The Kicker – Must be clearly identified to the referee.
- The Goalkeeper – Must remain on the goal line, facing the kicker, until the ball is kicked. They may move sideways along the line but cannot step forward.
- Other Players – Must remain outside the penalty area, at least 10 yards away, and behind the penalty mark until the ball is kicked.
- The Kick Itself – The ball must be kicked forward. Once in play, it can only be touched again after another player does.
If a player or goalkeeper commits an infringement during a penalty kick, Law 14 also provides clear remedies. For example, if the goalkeeper steps forward early and the shot is missed, the kick is retaken. If the kicker feints illegally, they may be cautioned, and the kick could be awarded to the opposing team.
Why Both Laws Matter Together:
Without Law 10.3, matches could drag on indefinitely or be decided by pure chance. Without Law 14, penalty kicks would lack structure, and goalkeepers and shooters might push the limits of fairness. Together, these laws ensure that the penalty shootout remains one of the most dramatic — yet properly regulated — events in sports.
The tension, the technique, and the psychology of penalties all rest on a foundation of rules that balance fairness with spectacle. That’s why some of the most iconic moments in soccer history — from World Cup finals to grassroots tournaments — have been written from the penalty mark.
