A vehicle storage structure has a box structure with a cargo compartment, a lid and a locking mechanism. The lid is movable between a lowered orientation covering the cargo compartment and a raised orientation exposing the cargo compartment. The lid has a first section and a second section connected to one another via a hinge. The second section is pivotally movable such that with the first section in the lowered orientation, the second section pivots between a retracted position overlaying the first section and an extended position defining a flat cargo receiving surface. The locking mechanism is fixedly attached to the first section of the lid and is configured to releasably lock the lid in the lowered orientation.