Classification - COFOG
Terms of use
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Short description
The classification of the functions of government classifies the expenditures of the general government sector (central and local government institutions, social security funds, and corporations and non-profit institutions classified into the general government sector) into 10 divisions.
COFOG short description (pdf, 105 KB)
Structure
Code numbers and descriptions of the items of the classification.
COFOG structure (docx, 29 KB)
Explanatory notes
The explanatory notes determine the contents of the classification items. They help to find the appropriate category in the classification.
COFOG explanatory notes (docx, 59 KB)
Search engine
It supports the quick search in the classification. After searching by code number or text, it displays those items of the classification that contain the relevant code number or text.
Methodology
Principles and rules of classification to be applied
Correspondence tables
Conversion key between the items of the current version of classification and those of the previous version
Legal basis
Legislation ordering the use of the classification:
- Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community
- Regulation (EC) No 1392/2007 of the European Parliament and of the Council of 13 November 2007, amending Council Regulation (EC) No 2223/96 with respect to the transmission of national accounts data
- Commission Regulation (EC) No 113/2002 of 23 January 2002, amending Council Regulation (EC) No 2223/96 with regard to revised classifications of expenditure according to purpose
- Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union
- Regulation (EU) 2023/734 of the European Parliament and of the Council of 15 March 2023 amending Regulation (EU) No 549/2013 on the European system of national and regional accounts in the European Union and repealing 11 legal acts in the field of national accounts
Predecessor classification (Old versions)
Previous versions of the classification can be found here.
The structure is based on a previous classification, namely the Classification of the Functions of Government published in 1980.
International version of classification
The Hungarian classification of the functions of government is identical with COFOG.