Box 3: total VAT due

Box 3 is a sum. HMRC's notice says to show the total VAT due, that is, boxes 1 and 2 added together.

What goes in box 3

Box 1 plus box 2. Because box 2 only applies to goods brought into Northern Ireland from the EU, box 3 is the same as box 1 for most UK businesses.

Common mistakes

  • A box 3 that is not exactly box 1 plus box 2, usually because one of them was changed after the total was worked out.

Sources

Checked against GOV.UK on 6 November 2026. Rules and figures change, so verify on GOV.UK before you rely on this. General information, not tax advice.