| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 0 |
0%
|
| -7 | Not VAT eligible | 0 |
0%
|
| -6 | VAT refund not available | 6 |
3.7%
|
| 1 | Yes | 36 |
22.1%
|
| 2 | No | 121 |
74.2%
|