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The last team to score betting option is basically the opposite of the first team to score option, unless there is only one goal in a game, which will then have the same team be both first and last team to score. If the team you bet on scores the last goal you win, if there are no goals at all or the other team scores the last goal then you lose, simple as that. It is slightly more difficult to predict as some games develop completely different after a team scores the first goal, but it is doable to keep a positive return of investment by betting on this option.
Betting on the last team to score goes the same way as it did with the first team to score. Find out which game you want to bet on, do your research so you know that what you are betting is good value in the long run, go to your bookie and find the game, choose the last team to score betting option and place your bet. Once placed you simply check with the bookie if the bet has been accepted and if it has you watch the game and see if you predicted correctly. You can find the best odds at top crypto-bookies Stake.com (Stake also accepts regular currency) or Sportbet.one ($50 Risk free bet when signing up). For top US Bookmaker, sign up with BetUS.
The advantage of betting on the last team to score compared to the first team to score is that you will in general get higher odds as it is harder to predict. In some cases it will also be easy to predict who will score the last goal, however this is not a general thing. Keeping a positive ROI is more difficult, but is doable by betting on the last team to score.