| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 2 |
0.5%
|
| 1 | VAT cash refunds take too long to receive | 44 |
11.1%
|
| 2 | The application for a VAT cash refund is too complicated | 26 |
6.6%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 137 |
34.7%
|
| 4 | Other | 186 |
47.1%
|
| Sysmiss | 455 |