| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 16 |
3.8%
|
| 1 | VAT cash refunds take too long to receive | 19 |
4.5%
|
| 2 | The application for a VAT cash refund is too complicated | 35 |
8.3%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 274 |
64.8%
|
| 4 | Other | 79 |
18.7%
|
| Sysmiss | 605 |