| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 5 |
0.8%
|
| 1 | VAT cash refunds take too long to receive | 31 |
4.9%
|
| 2 | The application for a VAT cash refund is too complicated | 63 |
10%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 405 |
64.2%
|
| 4 | Other | 127 |
20.1%
|
| Sysmiss | 382 |