| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 10 |
5.3%
|
| 1 | VAT cash refunds take too long to receive | 8 |
4.3%
|
| 2 | The application for a VAT cash refund is too complicated | 15 |
8%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 137 |
73.3%
|
| 4 | Other | 17 |
9.1%
|
| Sysmiss | 188 |