The referee decides which goal will be used for the kicks: a) For reasons of safety/security, state of the field of play, lighting or other similar reasons, the referee may choose which goal will be used without tossing a coin. In this case, he is not required to justify his decision, which is final.
b)If he considers that both goals can be used for the kicks, then, in the presence of the two captains, he decides that the head side of the coin corresponds to one goal and the tail side to the other. He then tosses the coin to determine which goal will be used.
To ensure that the procedure is strictly observed, the referee is assisted by the assistant referees and the fourth official, who also note down the numbers of the players on each team who take kicks from the penalty mark. The assistant referees position themselves according to the diagram in the Laws of the Game.