| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 53 |
10.1%
|
| 1 | VAT cash refunds take too long to receive | 41 |
7.8%
|
| 2 | The application for a VAT cash refund is too complicated | 212 |
40.4%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 219 |
41.7%
|
| 4 | Other | 0 |
0%
|
| Sysmiss | 775 |