| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 5 |
100%
|
| 1 | VAT cash refunds take too long to receive | 0 | |
| 2 | The application for a VAT cash refund is too complicated | 0 | |
| 3 | The establishment did not need to apply for a VAT cash refund | 0 |