| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 1 | 
                                                                 
                                    
                                    1%
                                 
                                                             | 
                                                        
                    
| 1 | VAT cash refunds take too long to receive | 5 | 
                                                                 
                                    
                                    5%
                                 
                                                             | 
                                                        
                    
| 2 | The application for a VAT cash refund is too complicated | 24 | 
                                                                 
                                    
                                    24%
                                 
                                                             | 
                                                        
                    
| 3 | The establishment did not need to apply for a VAT cash refund | 51 | 
                                                                 
                                    
                                    51%
                                 
                                                             | 
                                                        
                    
| 4 | Other | 19 | 
                                                                 
                                    
                                    19%
                                 
                                                             | 
                                                        
                    
| Sysmiss | 56 |