| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 6 |
7.2%
|
| 1 | VAT cash refunds take too long to receive | 37 |
44.6%
|
| 2 | The application for a VAT cash refund is too complicated | 9 |
10.8%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 22 |
26.5%
|
| 4 | Other | 9 |
10.8%
|
| Sysmiss | 62 |