Law 10 states: "The team that scores the greater number of goals is the winner of a match." It continues: "If both teams score an equal number of goals or if no goals are scored, the match is drawn." It then explains that competition rules may provide for extra time or "kicks from the penalty mark" to determine which team qualifies or wins the competition, but this is separate from the match result, which is based on goals scored during play and extra time.

In the current Laws, IFAB specifies under the section "Kicks from the penalty mark": "Kicks from the penalty mark are taken after the match has ended; they are not part of the match." It further explains that they are "a method of determining the winning team" when competition rules require a team to be declared the winner after a drawn match.

The IFAB explainer on penalty shoot-outs states: "Penalties (penalty shoot-out) are taken after a match has ended (with or without extra time, depending on the competition rules), the scores are level and a winning team is needed." It adds that this procedure "does not form part of the match" and is only used to decide which team wins the tie or advances, while the match itself ended as a draw after regulation and any extra time.

In its competition regulations, FIFA specifies that if a knockout match is level after extra time, "the winner shall be determined by kicks from the penalty mark" in accordance with the Laws of the Game. The regulations treat the penalty procedure as a method of determining which team progresses or becomes champion, while the match score after extra time remains the official result for record-keeping (i.e. a draw at the end of play).

Opta’s article explains that they consulted David Elleray, technical director of The IFAB, about how the Laws of the Game treat penalty shootouts. Elleray is quoted: “Law 10 makes it clear that a match is drawn, won or lost according to the number of goals both teams score ‘normal’ time or in ‘normal’ time + extra time. ‘Away goals’ and ‘kicks from the penalty mark’ (KFPM) are not part of the match itself and only are used to determine a ‘winning team’ where one is required.” He adds that KFPM “do not change the result of the match itself as they occur ‘after the match has ended’.” The article concludes that, in this technical sense, the match remains a draw, with the shootout only used to find a winning team when needed for a tie or trophy.

On the official match page for the 1994 final, FIFA displays the scoreline as "Brazil 0–0 Italy (a.e.t.)" with an additional line "Brazil win 3–2 on penalties." The main match result remains a goalless draw after extra time, while the penalty score is listed separately as the method by which Brazil won the World Cup.

In the simplified definition of a result, it states: "The team that scores more goals than the other team is the winner of the game. When no goals are scored or both teams score the same number of goals, it is a draw." It then explains: "If a game (or two-legged cup tie) is drawn and a winner is needed, the competition rules will state that the winning team is decided by using one of the following methods:" and one option listed is "go straight to penalties". The shoot-out is thus a method to decide a winning team when a game is drawn, not a way of changing the draw into a win in the match score itself.

The English FA’s presentation of Law 10 states under "Kicks from the Penalty Mark": "Kicks from the penalty mark are a method of determining the winning team of a match that has ended in a draw." It reiterates the IFAB wording that "the kicks are not part of the match" and are conducted only after the match has ended level.

In the archived match report, the result line reads: "Brazil 0–0 Italy (Brazil win 3–2 on penalties)." The detailed statistics section records the final score after extra time as 0–0, while the penalty shoot-out is documented separately, indicating that the match itself is treated as a draw decided by penalties.

Discussing knockout matches, Britannica notes that when a game remains tied after extra time, "a penalty shootout is held to determine which team advances." It describes the shootout as a tie‑breaking procedure: the match "remains officially drawn," but one side progresses or wins the trophy based on the shootout outcome.

The article states: "A team that loses a penalty shoot-out is eliminated from the tournament while the winning team in the shoot-out advances to the next round or is crowned champion but the match is classed as a draw by FIFA." It also notes: "A shoot-out is usually considered for statistical purposes to be separate from the match which preceded it. In the case of a single match, it is still considered as a draw." This supports that the official match result remains a draw, with the shoot-out used only to determine which team advances or wins the title.

Reporting on the 2006 World Cup final, The Guardian notes: "Italy won the World Cup after beating France 5-3 on penalties following a 1-1 draw after extra time." This phrasing treats the match score as a draw at the end of extra time and the penalty shoot-out purely as the method by which the tournament winner is determined.

FIFA’s explanation of its men’s world ranking formula differentiates between various match outcomes, including those decided on penalties. In the current system, a standard win in regular or extra time has a higher base points value than a win on penalties, and a loss on penalties receives more points than a loss in normal time. This reflects FIFA’s view that matches resolved by kicks from the penalty mark are statistically treated differently from outright wins or losses in normal/extra time, and that the penalty shoot-out is a tie-breaking method to produce a winner after a drawn match rather than changing the drawn match result itself.

ESPN explains the World Cup format: "Knockout matches that are tied after 90 minutes of play proceed to a 30-minute extra time period... If the score remains tied after extra time, the match is decided by a penalty shootout." In examples, it lists: "Italy outlasted France 5-3 in a penalty shootout following a 1-1 draw at the conclusion of extra time" and "Argentina topped France 4-2 on penalties following a 3-3 draw at the end of extra time," reinforcing that the underlying match result is recorded as a draw, with penalties used to pick the winner.

ESPN’s match summary for the 1994 World Cup final lists the final scoreline as "Brazil 0–0 Italy" with the notation "FT-Pens" and the note "Brazil win 3-2 on penalties." The full-time result is recorded as 0–0, while the penalty shoot-out result is given separately as the mechanism by which Brazil were declared champions.

Goal’s explainer states that, for official statistical purposes, “the penalty shoot-out itself is most often considered separate from the original match that it follows.” It adds: “A single-legged knockout game that requires a penalty shoot-out to determine the result, however, is considered a draw for both teams, regardless of who won the shoot-out.” The article notes that penalty shoot-outs are tie-breakers used to determine which team progresses or wins a trophy when the score is still level at the end of regulation or extra time.

This coaching guide summarizes Law 10: "The team that has scored the greater number of goals at the end of a match is the winner. If both teams score no goals, or an equal number of goals, the match is a tie (draw)." It explains that in knockout competitions, when a winner is required, competition rules may use extra time or "penalty kicks" (kicks from the penalty mark) to decide which team advances or is champion, but the kicks are a tiebreaker procedure applied after a tied match.

Guinness records that "The final of the 1994 FIFA World Cup between Brazil and Italy ended in a 0–0 stalemate... meaning that the result was decided on penalty kicks for the first time." It notes that misses by Italian players "gave Brazil a 3–2 victory, earning them their fourth World Cup title," distinguishing the 0–0 match score from the shoot-out used to decide the title.

The article describes: "Brazil beat Italy 3–2 on penalties to claim its fourth World Cup title when the game finished 0–0 after extra time." In the match box, the score is shown as "Brazil 0–0 (a.e.t.) Italy" with a separate note that Brazil won 3–2 on penalties, reflecting the common convention that the match itself is recorded as a draw, with the shoot-out used only to decide the winner.

Discussing Law 10.3, the article notes: "When a match is still tied after extra time, IFAB Law 10.3 provides the solution: the penalty shootout." It emphasizes that penalties are a "dramatic finale" that "ensures every game produces a winner" but are governed by a separate procedure after the end of extra time, in line with IFAB’s framework that the match itself has finished level and the shoot-out only determines which team advances.

Across major football data providers (such as Opta, RSSSF and national FAs), matches that are decided by a penalty shoot-out after extra time are consistently recorded with the match score at the end of extra time (for example 1–1 AET) and classified as draws in win/draw/loss tallies. The shoot-out result is logged separately (e.g. "Team A 1–1 Team B, Team B win 4–3 on pens") and used only to indicate which team advanced or won the trophy.