$ perl -Mstrict -Mwarnings -E '
    use Data::Dumper;
    use XML::Simple qw{:strict};

    my $xml = <<EOX;
<?xml version="1.0" encoding="UTF-8"?>
<config>
    <item>
        <id>0</id>
        <filename>AMEX</filename>
        <destination_dir>test</destination_dir>
    </item>
    <item>
        <id>1</id>
        <filename>bla</filename>
        <destination_dir>test1</destination_dir>
    </item>
    <item>
        <id>2</id>
        <filename>alb</filename>
        <destination_dir>test2</destination_dir>
    </item> 
</config>
EOX
    
    my $config = XMLin($xml => KeyAttr => {item=>"filename"}, ForceArray => ["item"]);
    print Dumper $config;
'
$VAR1 = {
          'item' => {
                    'alb' => {
                             'id' => '2',
                             'destination_dir' => 'test2'
                           },
                    'AMEX' => {
                              'destination_dir' => 'test',
                              'id' => '0'
                            },
                    'bla' => {
                             'id' => '1',
                             'destination_dir' => 'test1'
                           }
                  }
        };