xslt-template.xml

<?xml version="1.0" encoding="UTF-8"?>
<xsl:stylesheet version="1.0"
 xmlns:xsl="http://www.w3.org/1999/XSL/Transform" xmlns:V8Exch="http://www.1c.ru/V8/1CV8DtUD/" xmlns:core="http://v8.1c.ru/data" xmlns:v8="http://v8.1c.ru/8.1/data/enterprise/current-config" xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">

	<xsl:attribute-set
	    name = "type">
		<xsl:attribute name="xsi:type"><xsl:value-of select="@xsi:type"/></xsl:attribute>
	</xsl:attribute-set>

	<xsl:attribute-set
	    name = "nil">
	    <xsl:attribute name="xsi:nil"><xsl:value-of select="@xsi:nil"/></xsl:attribute>
	</xsl:attribute-set>

	<xsl:template match="@*|node()" > 
		<xsl:choose>
			<xsl:when test="@xsi:type != ''">
			    <xsl:copy use-attribute-sets="type">
				    <xsl:apply-templates /> 
			    </xsl:copy> 
			</xsl:when>
			<xsl:when test="@xsi:nil != ''">
			    <xsl:copy use-attribute-sets="nil">
				    <xsl:apply-templates /> 
			    </xsl:copy> 
			</xsl:when>
			<xsl:otherwise>	    
			    <xsl:copy>
				    <xsl:apply-templates /> 
			    </xsl:copy> 
			</xsl:otherwise>	    
		</xsl:choose>
	</xsl:template> 

  <!-- правила преобразования реквизитов -->

</xsl:stylesheet>