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MEVZUAT2026-10-15

GIB User Lists Guide V.1.1: Digital Control Against Tax Evasion with UserList and UserTempList

GIB User Lists Guide V.1.1 — UserList and UserTempList
GIB User Lists Guide V.1.1 — UserList and UserTempList

What Are GIB User Lists?

The Turkish Revenue Administration (GIB) publishes an XML file called UserList that contains the up-to-date list of taxpayers in the e-invoice and e-waybill ecosystem. This list includes each taxpayer's tax identification number (VKN/TCKN), trade name, account type (GIB Portal / Integration / Special Integration), and document aliases.

The V.1.1 guide published in September 2026 updates the existing UserList structure and introduces an entirely new list called UserTempList for tracking taxpayers whose accounts have been closed under VUK General Communiqué No. 509.

Who Is Affected?

Special Integrators (Most Critical Group)

Special integrators are directly affected by this regulation:

  • They must monitor UserTempList daily and identify closed taxpayer accounts.
  • They are required to close all e-document accounts at the ClosureDate and block document issuance.
  • They must submit e-Archive reports within 24 hours of account closure.
  • They need to manage different scenarios (termination, merger, type change, name change) based on the RegistrationCode.

Taxpayers

  • After account closure, documents can only be issued for dates before ClosureDate for 7 days; afterwards, document issuance is completely blocked.
  • In case of entity type change, the new VKN/TCKN is automatically assigned to the existing integrator — no separate HR-xml submission required.
  • Name changes are processed automatically by GIB; integrators must update their systems accordingly.

Tax Advisors and Accountants

  • Tracking the account status of their clients' taxpayers is now streamlined.
  • They must inform their clients about the 7-day document issuance window during termination and closure processes.

UserTempList: A Digital Shield Against Tax Evasion

Why Was It Introduced?

In the traditional system, when a taxpayer's registration was closed, it was difficult for integrators to learn about it in time and block document issuance. This gap enabled fraudulent invoicing through terminated or forcibly closed companies.

UserTempList is designed to close this gap:

  • Real-time notification: The list is updated as soon as a registration change occurs.
  • 7-day tracking window: Records remain on the list for 7 days.
  • Mandatory account closure: Document issuance is automatically blocked from the ClosureDate.
  • e-Archive report delivery: Reports must be submitted to GIB within 24 hours.

How TAXTEN Manages This Process

TAXTEN's e-Document infrastructure automatically tracks GIB's UserList and UserTempList updates:

  • UserList synchronization: Taxpayer aliases and account types are periodically updated.
  • UserTempList monitoring: Account closure notifications are processed in real-time.
  • Automatic document blocking: Document issuance is automatically blocked at the ClosureDate.
  • e-Archive report automation: Pending reports for closed taxpayers are automatically submitted to GIB.

Conclusion

GIB's UserList Guide V.1.1 and the accompanying UserTempList form a critical security layer in Turkey's e-document ecosystem. TAXTEN has integrated all requirements from this guide into our infrastructure, ensuring a seamless transition for our taxpayers and business partners.