| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 4 | 
                                                                 
                                    
                                    6.7%
                                 
                                                             | 
                                                        
                    
| 1 | VAT cash refunds take too long to receive | 0 | 
                                                                 
                                    
                                    0%
                                 
                                                             | 
                                                        
                    
| 2 | The application for a VAT cash refund is too complicated | 2 | 
                                                                 
                                    
                                    3.3%
                                 
                                                             | 
                                                        
                    
| 3 | The establishment did not need to apply for a VAT cash refund | 41 | 
                                                                 
                                    
                                    68.3%
                                 
                                                             | 
                                                        
                    
| 4 | Other | 13 | 
                                                                 
                                    
                                    21.7%
                                 
                                                             | 
                                                        
                    
| Sysmiss | 54 |