| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 11 |
2.2%
|
| 1 | VAT cash refunds take too long to receive | 67 |
13.7%
|
| 2 | The application for a VAT cash refund is too complicated | 69 |
14.1%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 236 |
48.2%
|
| 4 | Other | 107 |
21.8%
|
| Sysmiss | 110 |