| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 13 |
1.9%
|
| 1 | VAT cash refunds take too long to receive | 14 |
2.1%
|
| 2 | The application for a VAT cash refund is too complicated | 31 |
4.6%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 610 |
91.3%
|
| Sysmiss | 330 |