#!/usr/bin/perl
use strict;
use warnings;
use Data::Dumper;

use Text::Iconv;
my $converter = Text::Iconv -> new ("utf-8", "windows-1251");

# Text::Iconv is not really required.
# This can be any object with the convert method. Or nothing.

use Spreadsheet::XLSX;

my $excel = Spreadsheet::XLSX -> new ('aveidotvalues-3.xlsx', $converter);

print Dumper $excel;

__END__

$ perl test.pl
$VAR1 = bless( {
                 'SheetCount' => 0,
                 'FmtClass' => bless( {}, 'Spreadsheet::XLSX::Fmt2007' ),
                 'Flg1904' => 0,
                 'Worksheet' => []
               }, 'Spreadsheet::XLSX' );