diff --git a/modules/taboolaBidAdapter.js b/modules/taboolaBidAdapter.js
index 74a614bc6b0..ab5d5fef139 100644
--- a/modules/taboolaBidAdapter.js
+++ b/modules/taboolaBidAdapter.js
@@ -64,6 +64,7 @@ export const userData = {
         return tblaId;
       }
     }
+    return undefined;
   },
   getCookieDataByKey(cookieData, key) {
     if (!cookieData) {
@@ -78,6 +79,7 @@ export const userData = {
     if (hasLocalStorage() && localStorageIsEnabled()) {
       return getDataFromLocalStorage(STORAGE_KEY);
     }
+    return undefined;
   },
   getFromTRC() {
     return window.TRC ? window.TRC.user_id : 0;
@@ -274,35 +276,38 @@ function getSiteProperties({publisherId}, refererInfo, ortb2) {
 function fillTaboolaReqData(bidderRequest, bidRequest, data) {
   const {refererInfo, gdprConsent = {}, uspConsent} = bidderRequest;
   const site = getSiteProperties(bidRequest.params, refererInfo, bidderRequest.ortb2);
-  const device = {ua: navigator.userAgent};
-  let user = {
-    buyeruid: userData.getUserId(gdprConsent, uspConsent),
-    ext: {}
-  };
-  if (bidderRequest && bidderRequest.ortb2 && bidderRequest.ortb2.user) {
-    user.data = bidderRequest.ortb2.user.data;
+  deepSetValue(data, 'device.ua', navigator.userAgent);
+  const extractedUserId = userData.getUserId(gdprConsent, uspConsent);
+  if (data.user == undefined) {
+    data.user = {
+      buyeruid: 0,
+      ext: {}
+    }
   }
-  const regs = {
-    coppa: 0,
-    ext: {}
-  };
-
+  if (extractedUserId && extractedUserId !== 0) {
+    deepSetValue(data, 'user.buyeruid', extractedUserId);
+  }
+  if (data.regs?.ext == undefined) {
+    data.regs = {
+      ext: {}
+    }
+  }
+  deepSetValue(data, 'regs.coppa', 0);
   if (gdprConsent.gdprApplies) {
-    user.ext.consent = bidderRequest.gdprConsent.consentString;
-    regs.ext.gdpr = 1;
+    deepSetValue(data, 'user.ext.consent', bidderRequest.gdprConsent.consentString);
+    deepSetValue(data, 'regs.ext.gdpr', 1);
   }
-
   if (uspConsent) {
-    regs.ext.us_privacy = uspConsent;
+    deepSetValue(data, 'regs.ext.us_privacy', uspConsent);
   }
 
   if (bidderRequest.ortb2?.regs?.gpp) {
-    regs.ext.gpp = bidderRequest.ortb2.regs.gpp;
-    regs.ext.gpp_sid = bidderRequest.ortb2.regs.gpp_sid;
+    deepSetValue(data, 'regs.ext.gpp', bidderRequest.ortb2.regs.gpp);
+    deepSetValue(data, 'regs.ext.gpp_sid', bidderRequest.ortb2.regs.gpp_sid);
   }
 
   if (config.getConfig('coppa')) {
-    regs.coppa = 1;
+    deepSetValue(data, 'regs.coppa', 1);
   }
 
   const ortb2 = bidderRequest.ortb2 || {
@@ -311,16 +316,14 @@ function fillTaboolaReqData(bidderRequest, bidRequest, data) {
     wlang: []
   };
 
+  deepSetValue(data, 'source.fd', 1);
+
   data.id = bidderRequest.bidderRequestId;
   data.site = site;
-  data.device = device;
-  data.source = {fd: 1};
   data.tmax = (bidderRequest.timeout == undefined) ? undefined : parseInt(bidderRequest.timeout);
   data.bcat = ortb2.bcat || bidRequest.params.bcat || [];
   data.badv = ortb2.badv || bidRequest.params.badv || [];
   data.wlang = ortb2.wlang || bidRequest.params.wlang || [];
-  data.user = user;
-  data.regs = regs;
   deepSetValue(data, 'ext.pageType', ortb2?.ext?.data?.pageType || ortb2?.ext?.data?.section || bidRequest.params.pageType);
   deepSetValue(data, 'ext.prebid.version', '$prebid.version$');
 }
diff --git a/test/spec/modules/taboolaBidAdapter_spec.js b/test/spec/modules/taboolaBidAdapter_spec.js
index 2ea8c325989..55d0731ec21 100644
--- a/test/spec/modules/taboolaBidAdapter_spec.js
+++ b/test/spec/modules/taboolaBidAdapter_spec.js
@@ -199,6 +199,13 @@ describe('Taboola Adapter', function () {
         }],
         id: 'mock-uuid',
         'test': 0,
+        'device': {'ua': navigator.userAgent},
+        'user': {
+          'buyeruid': 0,
+          'ext': {},
+        },
+        'regs': {'ext': {}, 'coppa': 0},
+        'source': {'fd': 1},
         'site': {
           'id': commonBidRequest.params.publisherId,
           'name': commonBidRequest.params.publisherId,
@@ -208,16 +215,9 @@ describe('Taboola Adapter', function () {
           'publisher': {'id': commonBidRequest.params.publisherId},
           'content': {'language': navigator.language}
         },
-        'device': {'ua': navigator.userAgent},
-        'source': {'fd': 1},
         'bcat': [],
         'badv': [],
         'wlang': [],
-        'user': {
-          'buyeruid': 0,
-          'ext': {},
-        },
-        'regs': {'coppa': 0, 'ext': {}},
         'ext': {
           'prebid': {
             'version': '$prebid.version$'
@@ -363,12 +363,33 @@ describe('Taboola Adapter', function () {
             bcat: ['EX1', 'EX2', 'EX3'],
             badv: ['site.com'],
             wlang: ['de'],
+            user: {
+              id: 'externalUserIdPassed'
+            }
           }
         }
         const res = spec.buildRequests([defaultBidRequest], bidderRequest);
         expect(res.data.bcat).to.deep.equal(bidderRequest.ortb2.bcat)
         expect(res.data.badv).to.deep.equal(bidderRequest.ortb2.badv)
         expect(res.data.wlang).to.deep.equal(bidderRequest.ortb2.wlang)
+        expect(res.data.user.id).to.deep.equal(bidderRequest.ortb2.user.id)
+      });
+
+      it('should pass user entities', function () {
+        const bidderRequest = {
+          ...commonBidderRequest,
+          ortb2: {
+            user: {
+              id: 'userid',
+              buyeruid: 'buyeruid',
+              yob: 1990
+            }
+          }
+        }
+        const res = spec.buildRequests([defaultBidRequest], bidderRequest);
+        expect(res.data.user.id).to.deep.equal(bidderRequest.ortb2.user.id)
+        expect(res.data.user.buyeruid).to.deep.equal(bidderRequest.ortb2.user.buyeruid)
+        expect(res.data.user.yob).to.deep.equal(bidderRequest.ortb2.user.yob)
       });
 
       it('should pass pageType if exists in ortb2', function () {
@@ -503,6 +524,28 @@ describe('Taboola Adapter', function () {
         expect(res.data.user.buyeruid).to.equal('12121212');
       });
 
+      it('should get buyeruid from cookie as priority and external user id from ortb2 object', function () {
+        getDataFromLocalStorage.returns(51525152);
+        hasLocalStorage.returns(false);
+        localStorageIsEnabled.returns(false);
+        cookiesAreEnabled.returns(true);
+        getCookie.returns('taboola%20global%3Auser-id=12121212');
+
+        const bidderRequest = {
+          ...commonBidderRequest,
+          ortb2: {
+            user: {
+              id: 'userid',
+              buyeruid: 'buyeruid',
+              yob: 1990
+            }
+          }
+        };
+        const res = spec.buildRequests([defaultBidRequest], bidderRequest);
+        expect(res.data.user.id).to.deep.equal('userid')
+        expect(res.data.user.buyeruid).to.equal('12121212');
+      });
+
       it('should get user id from cookie if local storage isn`t defined, only TGID_COOKIE_KEY exists', function () {
         getDataFromLocalStorage.returns(51525152);
         hasLocalStorage.returns(false);