| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 49 |
8.2%
|
| 1 | VAT cash refunds take too long to receive | 17 |
2.8%
|
| 2 | The application for a VAT cash refund is too complicated | 57 |
9.5%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 475 |
79.4%
|
| 4 | Other | 0 |
0%
|
| Sysmiss | 389 |