| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 12 |
4.6%
|
| 1 | VAT cash refunds take too long to receive | 1 |
0.4%
|
| 2 | The application for a VAT cash refund is too complicated | 14 |
5.3%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 221 |
84%
|
| 4 | Other | 15 |
5.7%
|
| Sysmiss | 349 |