| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 4 |
2%
|
| 1 | VAT cash refunds take too long to receive | 12 |
5.9%
|
| 2 | The application for a VAT cash refund is too complicated | 31 |
15.2%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 107 |
52.5%
|
| 4 | Other | 50 |
24.5%
|
| Sysmiss | 141 |