| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 2 |
1.1%
|
| 1 | VAT cash refunds take too long to receive | 2 |
1.1%
|
| 2 | The application for a VAT cash refund is too complicated | 3 |
1.7%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 158 |
87.8%
|
| 4 | Other | 15 |
8.3%
|
| Sysmiss | 222 |