| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 11 | 
                                    
                                    9.1%
                                 | 
| 1 | VAT cash refunds take too long to receive | 5 | 
                                    
                                    4.1%
                                 | 
| 2 | The application for a VAT cash refund is too complicated | 9 | 
                                    
                                    7.4%
                                 | 
| 3 | The establishment did not need to apply for a VAT cash refund | 92 | 
                                    
                                    76%
                                 | 
| 4 | Other | 4 | 
                                    
                                    3.3%
                                 | 
| Sysmiss | 29 |