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Classification - COFOG

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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)


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.


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:

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.

For further assistance in the use of the classification click here.

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