The match ends in a draw and requires penalties (penalty shoot-out) to determine the winning team. What is the correct procedure for the toss of a coin?

THE DECISION

The referee tosses a coin twice. • The first toss decides the goal at which the kicks will be taken. There is no captain’s choice; the referee will usually assign one side of the coin to each goal. • The team winning the second toss chooses whether to take the first or second kick. For player safety, ground conditions or another reason, the referee may choose the goal without a toss or change goals during the shoot-out if the goal or surface becomes unusable.