The referee flips a coin to determine where the kicks will be taken. The referee may only replace the goal chosen by the coin toss winner for safety concerns or if the goal or playing surface becomes unplayable. To select which team will take the opening kick, the referee throws the coin a second time. If it lands "heads" again, the player who scored the original penalty will take the first kick; if not, the player who saved the penalty kick is given another chance.
This process is repeated until one player fails to score on his attempt or agrees with the opponent that he would like a re-take. If this happens, the referee will call a new penalty shoot out starting with the player who failed last time around. This may repeat several times if neither player can score their penalty kick.
The referee will indicate when the ball is about to be kicked and where it will land. He will then say "Penalty!" and both players will run up to take their kicks. After all penalties have been taken, the referee will announce the winning team.
During a penalty shootout there is no specific handshake between opponents before they go onto take their penalties. However, after the final penalty has been taken, the player taking it knows what position his opponent will be in (for example, if the opposing player was positioned outside the box during the penalty, then he will be placed in that position during the shootout).
It is open to all players. The kick must be retaken if the ball does not leave the penalty area.
If any opponents are inside the penalty area when a goal kick is taken because they did not have time to depart, the referee permits play to continue. If the ball is kicked out of the penalty box before it has been touched by an opponent, then the result is a free kick against the team that missed the chance to score.
The only exception is if the opposing team scores while the ball is in the air and heading towards the net. In this case, the goal will be called back because it was out of play due to being in the air too long. However, if the ball hits the net after it has gone into the box but before it has been touched by an opponent, the goal will stand.
There is no rule specifically stating what happens if a goal kick is not taken, but since there is nothing stopping the action beyond the 45-degree line, we can assume that play continues as normally.
It is possible for a player to be penalised for offside even though he is outside the penalty area, such as when a defender pulls him back onto the field of play. In this case, the offside rule would not apply and he could be involved in the next phase of play.
A goal kick is signaled by the referee pointing downwards towards the goal area from where the kick is to be taken. The ball must be motionless and on the ground within the goal area of the kicking team (also known as the six-yard box). Until the ball is in play, all opposition players must remain outside the penalty area.
When playing against a goalkeeper, it is possible for a player to score a goal without touching the ball with his hands or arms. This type of goal is called a "free kick". The player taking the free kick must be at least 10 yards away from any opponent's player and can choose which direction they want to take the kick. They can even take it straight down the middle if they like. It is important to note that no player may enter the penalty area during the take-up of the free kick.
There are two types of free kicks: indirect and direct. With an indirect free kick, the player takes a free kick from any point within their own half of the field. The only requirement is that they are not touch the ball with their hands or arms. They can still use their feet though, so long as they are within the area defined by the white line marking out the boundary of the penalty area. If the player chooses to take their kick from outside this area, the referee will call for a corner instead.
With a direct free kick, the player starts from just inside the penalty area.