| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 2 |
0.3%
|
| 1 | VAT cash refunds take too long to receive | 57 |
7.7%
|
| 2 | The application for a VAT cash refund is too complicated | 21 |
2.8%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 545 |
73.5%
|
| 4 | Other | 117 |
15.8%
|
| Sysmiss | 205 |