| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 0 | 
                                                                 
                                    
                                    0%
                                 
                                                             | 
                                                        
                    
| 1 | VAT cash refunds take too long to receive | 8 | 
                                                                 
                                    
                                    2.1%
                                 
                                                             | 
                                                        
                    
| 2 | The application for a VAT cash refund is too complicated | 11 | 
                                                                 
                                    
                                    2.8%
                                 
                                                             | 
                                                        
                    
| 3 | The establishment did not need to apply for a VAT cash refund | 347 | 
                                                                 
                                    
                                    89%
                                 
                                                             | 
                                                        
                    
| 4 | Other | 24 | 
                                                                 
                                    
                                    6.2%
                                 
                                                             | 
                                                        
                    
| Sysmiss | 1042 |