| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 5 |
1.1%
|
| 1 | VAT cash refunds take too long to receive | 69 |
15.8%
|
| 2 | The application for a VAT cash refund is too complicated | 64 |
14.6%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 185 |
42.2%
|
| 4 | Other | 115 |
26.3%
|
| Sysmiss | 177 |