At work we are being asked to create XML files to pass data to another offline application that will then create a second XML file to pass back in order to update some of ou
Some of the problems with attributes are:
If you use attributes as containers for data, you end up with documents that are difficult to read and maintain. Try to use elements to describe data. Use attributes only to provide information that is not relevant to the data.
Don't end up like this (this is not how XML should be used):
Source: http://www.w3schools.com/xml/xml_dtd_el_vs_attr.asp