| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 3 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 1 | VAT cash refunds take too long to receive | 50 | 
                                                                 
                                    
                                    6.2%
                                 
                                                             | 
                                                        
                    
| 2 | The application for a VAT cash refund is too complicated | 53 | 
                                                                 
                                    
                                    6.6%
                                 
                                                             | 
                                                        
                    
| 3 | The establishment did not need to apply for a VAT cash refund | 307 | 
                                                                 
                                    
                                    38%
                                 
                                                             | 
                                                        
                    
| 4 | Other | 395 | 
                                                                 
                                    
                                    48.9%
                                 
                                                             | 
                                                        
                    
| Sysmiss | 408 |