| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 11 |
5.4%
|
| 1 | VAT cash refunds take too long to receive | 15 |
7.3%
|
| 2 | The application for a VAT cash refund is too complicated | 21 |
10.2%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 106 |
51.7%
|
| 4 | Other | 52 |
25.4%
|
| Sysmiss | 146 |