A&H

Sub before penalty?

The Referee Store
During a game? Absolutely, as long as the referee is informed and the team still has substitutes available etc

Before penalty kicks to determine the outcome of a match? Not usually, unless it’s a keeper who is unable to continue and the team still has a substitution available.
 
There are some 'misinformation' around this. Penalty shoot outs have their own special cases. But during a game, substitution can happen pretty much any time the ball is not in play. Law 3 sets the procedure.

In fact in an extreme case, after a penalty has been taken and it has to be retake, say due to an encroachment, the defending team can substitute their goalkeeper before the retake.
 
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