| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 18 |
4.5%
|
| 1 | VAT cash refunds take too long to receive | 22 |
5.6%
|
| 2 | The application for a VAT cash refund is too complicated | 37 |
9.3%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 269 |
67.9%
|
| 4 | Other | 50 |
12.6%
|
| Sysmiss | 583 |