| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 7 |
7.9%
|
| 1 | VAT cash refunds take too long to receive | 6 |
6.7%
|
| 2 | The application for a VAT cash refund is too complicated | 4 |
4.5%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 66 |
74.2%
|
| 4 | Other | 6 |
6.7%
|
| Sysmiss | 64 |