| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 0 |
0%
|
| 1 | VAT cash refunds take too long to receive | 5 |
5.9%
|
| 2 | The application for a VAT cash refund is too complicated | 24 |
28.2%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 54 |
63.5%
|
| 4 | Other | 2 |
2.4%
|
| Sysmiss | 65 |