| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 6 |
1.4%
|
| 1 | VAT cash refunds take too long to receive | 5 |
1.2%
|
| 2 | The application for a VAT cash refund is too complicated | 6 |
1.4%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 359 |
84.9%
|
| 4 | Other | 47 |
11.1%
|
| Sysmiss | 169 |