| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 11 | 
                                    
                                    6.1%
                                 | 
| 1 | VAT cash refunds take too long to receive | 0 | 
                                    
                                    0%
                                 | 
| 2 | The application for a VAT cash refund is too complicated | 2 | 
                                    
                                    1.1%
                                 | 
| 3 | The establishment did not need to apply for a VAT cash refund | 106 | 
                                    
                                    58.6%
                                 | 
| 4 | Other | 62 | 
                                    
                                    34.3%
                                 | 
| Sysmiss | 130 |