| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 3 |
0.4%
|
| 1 | VAT cash refunds take too long to receive | 50 |
6.2%
|
| 2 | The application for a VAT cash refund is too complicated | 53 |
6.6%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 307 |
38%
|
| 4 | Other | 395 |
48.9%
|
| Sysmiss | 408 |