| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 18 |
2.4%
|
| 1 | VAT cash refunds take too long to receive | 113 |
14.9%
|
| 2 | The application for a VAT cash refund is too complicated | 225 |
29.6%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 201 |
26.5%
|
| 4 | Other | 202 |
26.6%
|
| Sysmiss | 266 |