| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 39 | 
                                    
                                    11.7%
                                 | 
| 1 | VAT cash refunds take too long to receive | 7 | 
                                    
                                    2.1%
                                 | 
| 2 | The application for a VAT cash refund is too complicated | 56 | 
                                    
                                    16.9%
                                 | 
| 3 | The establishment did not need to apply for a VAT cash refund | 166 | 
                                    
                                    50%
                                 | 
| 4 | Other | 64 | 
                                    
                                    19.3%
                                 | 
| Sysmiss | 31 |