| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 1 |
0.3%
|
| 1 | VAT cash refunds take too long to receive | 8 |
2.4%
|
| 2 | The application for a VAT cash refund is too complicated | 28 |
8.2%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 251 |
73.8%
|
| 4 | Other | 52 |
15.3%
|
| Sysmiss | 140 |