| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 20 |
6.5%
|
| 1 | VAT cash refunds take too long to receive | 42 |
13.6%
|
| 2 | The application for a VAT cash refund is too complicated | 59 |
19.1%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 166 |
53.7%
|
| 4 | Other | 22 |
7.1%
|
| Sysmiss | 56 |