$re = '/<(?<tagName>\w+)((>)|(.+?>))(.+?)?<\/\k<tagName>>/ms';
$str = '<transaction>
<id>6753322</id>
<number region="Russia">8-900-000-00-00</number>
<nonattr />
<nonattr></nonattr>
<nonattr>text</nonattr>
<attr id="1" />
<attr id="2"></attr>
<attr id="3">text</attr>
<email>
<to>to_example@gmail.com</to>
<from>from_example@gmail.com</from>
<subject>Project discussion</subject>
<body font="Verdana">Body message</body>
<date day="12" month="12" year="2018"/>
</email>
</transaction>
<number region="Russia">8-900-000-00-00</number>
<nonattr></nonattr>
<attr id="2"></attr>
<body font="Verdana">Body message</body>
<email>
<to>to_example@gmail.com</to>
<from>from_example@gmail.com</from>
<subject>Project discussion</subject>
<body font="Verdana">Body message</body>
<date day="12" month="12" year="2018"/>
</email>
';
preg_match_all($re, $str, $matches, PREG_SET_ORDER, 0);
// Print the entire match result
var_dump($matches);
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for PHP, please visit: http://php.net/manual/en/ref.pcre.php