| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 27 | 
                                    
                                    5.5%
                                 | 
| 1 | VAT cash refunds take too long to receive | 50 | 
                                    
                                    10.2%
                                 | 
| 2 | The application for a VAT cash refund is too complicated | 180 | 
                                    
                                    36.7%
                                 | 
| 3 | The establishment did not need to apply for a VAT cash refund | 109 | 
                                    
                                    22.2%
                                 | 
| 4 | Other | 125 | 
                                    
                                    25.5%
                                 | 
| Sysmiss | 154 |