| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 2 |
1.5%
|
| 1 | VAT cash refunds take too long to receive | 9 |
6.9%
|
| 2 | The application for a VAT cash refund is too complicated | 25 |
19.1%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 67 |
51.1%
|
| 4 | Other | 28 |
21.4%
|
| Sysmiss | 31 |