| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 6 |
4.3%
|
| 1 | VAT cash refunds take too long to receive | 4 |
2.9%
|
| 2 | The application for a VAT cash refund is too complicated | 44 |
31.4%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 57 |
40.7%
|
| 4 | Other | 29 |
20.7%
|
| Sysmiss | 17 |