| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 4 |
0.8%
|
| 1 | VAT cash refunds take too long to receive | 46 |
9%
|
| 2 | The application for a VAT cash refund is too complicated | 186 |
36.5%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 232 |
45.6%
|
| 4 | Other | 41 |
8.1%
|
| Sysmiss | 94 |