| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 11 |
5.1%
|
| 1 | VAT cash refunds take too long to receive | 16 |
7.5%
|
| 2 | The application for a VAT cash refund is too complicated | 23 |
10.7%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 110 |
51.4%
|
| 4 | Other | 54 |
25.2%
|
| Sysmiss | 146 |