# Box 3: total VAT due

Canonical: https://taxmo.co.uk/vat-return-boxes/box-3
Part of: [VAT return boxes 1 to 9](https://taxmo.co.uk/vat-return-boxes)

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

- [HMRC, How to fill in and submit your VAT Return (VAT Notice 700/12), section 3.4](https://www.gov.uk/guidance/how-to-fill-in-and-submit-your-vat-return-vat-notice-70012)

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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.