| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 5 | 
                                                                 
                                    
                                    1.2%
                                 
                                                             | 
                                                        
                    
| 1 | VAT cash refunds take too long to receive | 21 | 
                                                                 
                                    
                                    5%
                                 
                                                             | 
                                                        
                    
| 2 | The application for a VAT cash refund is too complicated | 38 | 
                                                                 
                                    
                                    9%
                                 
                                                             | 
                                                        
                    
| 3 | The establishment did not need to apply for a VAT cash refund | 126 | 
                                                                 
                                    
                                    29.9%
                                 
                                                             | 
                                                        
                    
| 4 | Other | 232 | 
                                                                 
                                    
                                    55%
                                 
                                                             | 
                                                        
                    
| Sysmiss | 170 |