| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 7 |
4.1%
|
| 1 | VAT cash refunds take too long to receive | 18 |
10.7%
|
| 2 | The application for a VAT cash refund is too complicated | 10 |
5.9%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 123 |
72.8%
|
| 4 | Other | 11 |
6.5%
|
| Sysmiss | 199 |