You can do that using the next XSLT:
<?xml version="1.0" encoding="UTF-8"?>
<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="1.0">
<xsl:output method="xml" version="1.0" encoding="UTF-8" indent="yes" />
<xsl:template match="/articoli">
<FMPXMLRESULT xmlns="http://www.filemaker.com/fmpxmlresult">
<ERRORCODE>0</ERRORCODE>
<PRODUCT BUILD="" NAME="" VERSION=""/>
<DATABASE DATEFORMAT="yyyymmdd" LAYOUT="" NAME="" RECORDS="{count(articolo)}" TIMEFORMAT="h:mm:ss a"/>
<METADATA>
<FIELD EMPTYOK="YES" MAXREPEAT="1" NAME="Codice" TYPE="NUMBER"/>
<FIELD EMPTYOK="YES" MAXREPEAT="1" NAME="prezzoPers" TYPE="NUMBER"/>
<FIELD EMPTYOK="YES" MAXREPEAT="1" NAME="data" TYPE="DATE"/>
</METADATA>
<RESULTSET FOUND="{count(articolo)}">
<xsl:for-each select="articolo">
<ROW MODID="0" RECORDID="0">
<xsl:for-each select="child::*">
<COL>
<DATA>
<xsl:choose>
<xsl:when test="local-name() = 'prezzoPers'">
<!-- Will be performed on element 'prezzoPers' -->
<xsl:value-of select="translate(., '.', ',')" />
</xsl:when>
<xsl:when test="local-name() = 'data'">
<!-- Will be performed on element 'data' -->
<xsl:value-of select="substring(., '7', '2')" /><xsl:value-of select="substring(., '5', '2')" /><xsl:value-of select="substring(., '1', '4')" />
</xsl:when>
<xsl:otherwise>
<!-- Will be performed on element 'Codice' -->
<xsl:value-of select="."/>
</xsl:otherwise>
</xsl:choose>
</DATA>
</COL>
</xsl:for-each>
</ROW>
</xsl:for-each>
</RESULTSET>
</FMPXMLRESULT>
</xsl:template>
</xsl:stylesheet>