| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 2 |
0.5%
|
| 1 | VAT cash refunds take too long to receive | 41 |
10.7%
|
| 2 | The application for a VAT cash refund is too complicated | 24 |
6.3%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 135 |
35.2%
|
| 4 | Other | 181 |
47.3%
|
| Sysmiss | 448 |