| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 2 |
0.3%
|
| 1 | VAT cash refunds take too long to receive | 59 |
7.8%
|
| 2 | The application for a VAT cash refund is too complicated | 23 |
3%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 554 |
73.1%
|
| 4 | Other | 120 |
15.8%
|
| Sysmiss | 208 |