| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 14 |
8.4%
|
| 1 | VAT cash refunds take too long to receive | 15 |
9%
|
| 2 | The application for a VAT cash refund is too complicated | 19 |
11.4%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 90 |
54.2%
|
| 4 | Other | 28 |
16.9%
|
| Sysmiss | 141 |