| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 3 |
2.1%
|
| 1 | VAT cash refunds take too long to receive | 2 |
1.4%
|
| 2 | The application for a VAT cash refund is too complicated | 4 |
2.7%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 100 |
68.5%
|
| 4 | Other | 37 |
25.3%
|
| Sysmiss | 356 |