this post was submitted on 28 Nov 2023
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That is only relevant if the encroaching player has an impact on the play, which usually means that a defender clears the ball away or that an attacker scores a rebound. Simply having a toe inside the area doesn't cause the penalty to be retaken if it is scored.
That is not correct. Per the laws of the game: If encroachment into the PA is by the kicking team and the ball goes into the goal, the PK is retaken.
Source: https://www.thefa.com/football-rules-governance/lawsandrules/laws/football-11-11/law-14---the-penalty-kick