| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 32 |
8.5%
|
| 1 | VAT cash refunds take too long to receive | 82 |
21.8%
|
| 2 | The application for a VAT cash refund is too complicated | 93 |
24.7%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 149 |
39.5%
|
| 4 | Other | 21 |
5.6%
|
| Sysmiss | 221 |