| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 5 |
1.2%
|
| 1 | VAT cash refunds take too long to receive | 21 |
5%
|
| 2 | The application for a VAT cash refund is too complicated | 38 |
9%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 126 |
29.9%
|
| 4 | Other | 232 |
55%
|
| Sysmiss | 170 |