| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 6 |
1.8%
|
| 1 | VAT cash refunds take too long to receive | 2 |
0.6%
|
| 2 | The application for a VAT cash refund is too complicated | 1 |
0.3%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 305 |
93.3%
|
| 4 | Other | 13 |
4%
|
| Sysmiss | 273 |