| 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 |