| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 1 |
0.2%
|
| 1 | VAT cash refunds take too long to receive | 22 |
4.4%
|
| 2 | The application for a VAT cash refund is too complicated | 19 |
3.8%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 368 |
74%
|
| 4 | Other | 87 |
17.5%
|
| Sysmiss | 103 |