Option Explicit

Sub GetXML()
     Dim arFiles, x, lRow&, c As Range, a()
     arFiles = Application.GetOpenFilename("XML files,*.xml", , "Выберите файлы", , True)
     If Not IsArray(arFiles) Then Exit Sub
     lRow = ActiveSheet.UsedRange.Row + ActiveSheet.UsedRange.Rows.Count
     For Each x In arFiles
         For Each c In [a1:c1].SpecialCells(xlCellTypeConstants)
             a = FindTag(x, (c))
             Cells(lRow, c.Column).Resize(UBound(a), 1) = a
         Next
         lRow = lRow + 1
     Next
End Sub

Private Function FindTag(ByRef ff, ByRef sTag$)
     Dim a(), x As Object, i&
     With CreateObject("Microsoft.XMLDOM")
         .async = "false"
         .Load (ff)
         Set x = .getElementsByTagName(sTag)
         ReDim a(1 To x.Length, 1 To 1)

         For i = 0 To UBound(a) - 1
             a(i + 1, 1) = x.Item(i).Text
         Next
         FindTag = a
     End With
End Function

Sub GetXML()
     Dim arFiles, x, lRow&, c
     arFiles = Application.GetOpenFilename("XML files,*.xml", , "Выберите файлы", , True)
     If Not IsArray(arFiles) Then Exit Sub
     lRow = ActiveSheet.UsedRange.Row + ActiveSheet.UsedRange.Rows.Count
     For Each x In arFiles
         c = FindTag(x)
         Cells(lRow, 1).Resize(UBound(c), 3) = c
         lRow = lRow + UBound(c)
     Next
End Sub

Private Function FindTag(ByRef ff)
     Dim objListOfNodes As Object, XPath As String, RZ, i As Integer
     With CreateObject("Microsoft.XMLDOM")
         .async = "false"
         .Load (ff)
         XPath = "//СведенияОполучателе"
         Set objListOfNodes = .SelectNodes(XPath)
         i = 0
         ReDim RZ(1 To objListOfNodes.Length, 1 To 3)
         For Each objNode In objListOfNodes
             i = i + 1
             For Each oElem In objNode.ChildNodes

                 Select Case oElem.BaseName
                 Case "ФИО"
                     RZ(i, 1) = oElem.Text
                 Case "НомерСчета"
                     RZ(i, 2) = oElem.Text
                 Case "СуммаКдоставке"
                     RZ(i, 3) = Val(oElem.Text)
                 End Select

             Next
         Next

     End With
     FindTag = RZ
End Function

Sub GetXML()
     Dim arFiles, x, lRow&, cv, arr
     arFiles = Application.GetOpenFilename("XML files,*.xml", , "Выберите файлы", , True)
     If Not IsArray(arFiles) Then Exit Sub
     lRow = ActiveSheet.UsedRange.Row + ActiveSheet.UsedRange.Rows.Count
     For Each x In arFiles
         cv = [a1:c1].Value
         arr = FindTag(x, cv)
     Next
     Range("A" & lRow).Resize(UBound(arr), 3) = arr
End Sub
Private Function FindTag(ByRef ff, ByVal sTag)
     Dim col As New Collection
     Dim a(1 To 3), k&, arr, i&, j&
     With CreateObject("Microsoft.XMLDOM")
         .async = "false"
         .Load (ff)
         Do While Err = 0
             On Error Resume Next
             a(1) = .getElementsByTagName(sTag(1, 1)).Item(k).Text
             a(2) = .getElementsByTagName(sTag(1, 2)).Item(k).Text
             a(3) = .getElementsByTagName(sTag(1, 3)).Item(k).Text
             k = k + 1
             If Err = 0 Then col.Add a(), CStr(k)
         Loop
         ReDim arr(1 To col.Count, 1 To 3)
         For i = 1 To col.Count
             For j = 1 To 3
                 arr(i, j) = col.Item(i)(j)
             Next
         Next
     End With
     FindTag = arr
End Function

Sub GetXML()
      Dim arFiles, x, lRow&, c
      arFiles = Application.GetOpenFilename("XML files,*.xml", , "Выберите файлы", , True)
      If Not IsArray(arFiles) Then Exit Sub
      lRow = ActiveSheet.UsedRange.Row + ActiveSheet.UsedRange.Rows.Count
      lLastCol = ActiveSheet.Range("iv1").End(xlToLeft).Column
      ArrCol = ActiveSheet.Range(ActiveSheet.Cells(1, 1), ActiveSheet.Cells(1, lLastCol))
       lRow = 2
        
      For Each x In arFiles
      For n = 1 To lLastCol Step 2
          c = Findattributes(x, ArrCol(1, n))
          Cells(lRow, n).Resize(UBound(c), UBound(c, 2)) = c
          Next
      Next
End Sub

Private Function Findattributes(ByRef ff, Fl)
      Dim objListOfNodes As Object, XPath As String, RZ, i As Integer
      With CreateObject("Microsoft.XMLDOM")
          .async = "false"
          .Load (ff)
          XPath = "//" & Fl
          Set objListOfNodes = .SelectNodes(XPath)
          If objListOfNodes.Length > 0 Then
          ReDim RZ(1 To objListOfNodes(0).Attributes.Length, 1 To 2)
          For i = 0 To objListOfNodes(0).Attributes.Length - 1
          RZ(i + 1, 1) = objListOfNodes(0).Attributes(i).Name
          RZ(i + 1, 2) = objListOfNodes(0).Attributes(i).Value
          Next
          End If
            
      End With
      Findattributes = RZ
End Function

    arFiles = Application.GetOpenFilename("XML files,*.xml", , "Выберите файлы", , True)
      If Not IsArray(arFiles) Then Exit Sub

Thisworkbook.patch & "/test.xml"

arFiles = Thisworkbook.patch & "/test.xml"