| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 0 |
0%
|
| 1 | VAT cash refunds take too long to receive | 6 |
2.9%
|
| 2 | The application for a VAT cash refund is too complicated | 14 |
6.7%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 118 |
56.5%
|
| 4 | Other | 71 |
34%
|
| Sysmiss | 155 |