| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 6 | 
                                    
                                    15%
                                 | 
| 1 | VAT cash refunds take too long to receive | 5 | 
                                    
                                    12.5%
                                 | 
| 2 | The application for a VAT cash refund is too complicated | 3 | 
                                    
                                    7.5%
                                 | 
| 3 | The establishment did not need to apply for a VAT cash refund | 15 | 
                                    
                                    37.5%
                                 | 
| 4 | Other | 11 | 
                                    
                                    27.5%
                                 | 
| Sysmiss | 71 |