The WHO guidelines: “This document describes certification and classification (coding) of deaths related to COVID-19. The primary goal is to identify all deaths due to COVID-19.”  https://www.who.int/classifications/icd/Guidelines_Cause_of_Death_COVID-19.pdf

The CDC (USA) guidelines: “The purpose of this report is to provide guidance to death certifiers on proper cause-of-death certification for cases where confirmed or suspected COVID–19 infection resulted in death.” https://www.cdc.gov/nchs/data/nvss/vsrg/vsrg03-508.pdf