| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 1 |
1.1%
|
| 1 | VAT cash refunds take too long to receive | 2 |
2.2%
|
| 2 | The application for a VAT cash refund is too complicated | 0 |
0%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 84 |
90.3%
|
| 4 | Other | 6 |
6.5%
|
| Sysmiss | 175 |