| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 4 |
3.4%
|
| 1 | VAT cash refunds take too long to receive | 21 |
18.1%
|
| 2 | The application for a VAT cash refund is too complicated | 33 |
28.4%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 55 |
47.4%
|
| 4 | Other | 3 |
2.6%
|
| Sysmiss | 57 |