| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 6 | 
                                    
                                    4.3%
                                 | 
| 1 | VAT cash refunds take too long to receive | 4 | 
                                    
                                    2.9%
                                 | 
| 2 | The application for a VAT cash refund is too complicated | 44 | 
                                    
                                    31.4%
                                 | 
| 3 | The establishment did not need to apply for a VAT cash refund | 57 | 
                                    
                                    40.7%
                                 | 
| 4 | Other | 29 | 
                                    
                                    20.7%
                                 | 
| Sysmiss | 17 |