| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 16 |
4.8%
|
| 1 | VAT cash refunds take too long to receive | 6 |
1.8%
|
| 2 | The application for a VAT cash refund is too complicated | 7 |
2.1%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 297 |
88.7%
|
| 4 | Other | 9 |
2.7%
|
| Sysmiss | 29 |