| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 4 |
1.5%
|
| 1 | VAT cash refunds take too long to receive | 20 |
7.5%
|
| 2 | The application for a VAT cash refund is too complicated | 37 |
13.9%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 182 |
68.4%
|
| 4 | Other | 23 |
8.6%
|
| Sysmiss | 88 |