| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 6 |
15%
|
| 1 | VAT cash refunds take too long to receive | 5 |
12.5%
|
| 2 | The application for a VAT cash refund is too complicated | 3 |
7.5%
|
| 3 | The establishment did not need to apply for a VAT cash refund | 15 |
37.5%
|
| 4 | Other | 11 |
27.5%
|
| Sysmiss | 71 |