| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 0 |
0%
|
| 1 | VAT cash refunds take too long to receive | 13 |
5.7%
|
| 2 | The application for a VAT cash refund is too complicated | 56 |
24.6%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 150 |
65.8%
|
| 4 | Other | 9 |
3.9%
|
| Sysmiss | 152 |