Check for these three things:

There must be no space after the << part.

There (probably) should be a semicolon at the end.

You can't (easily) have any space in front of the tag

##</code><code>##

use strict;
use warnings;

use vars qw($home_fax $Company $position $company_address1 $company_postal1  $company_phone $company_fax);

$home_fax = "a";
$Company = "b";
$position = "c";
$company_address1 = "d";
$company_postal1 = "e";
$company_phone = "f";
$company_fax = "g";

section2();

sub section2 
{
print <<"ENDHTML";
 one
ENDHTML

unless ($home_fax eq "")
{
print <<"ENDHTML"; 
	two
ENDHTML
}        

print <<"ENDHTML";
	three
ENDHTML

unless ($Company eq "")
{
print <<"ENDHTML"; 
	four
ENDHTML
} 

unless ($position eq "")
{
print <<"ENDHTML";
	five
ENDHTML
} 

unless ($company_address1 eq "")
{
print <<"ENDHTML";
	six
ENDHTML
} 

unless ($company_postal1 eq "")
{
print <<"ENDHTML";        
	seven
ENDHTML
} 

unless ($company_phone eq "")
{
print <<"ENDHTML";        
	eight
ENDHTML
} 

unless ($company_fax eq "")
{
print <<"ENDHTML";        
	nine
ENDHTML
}

print <<"ENDHTML";
	ten
ENDHTML
}

##</code><code>##

C:\WINNT\PROFILES\simonp\DESKTOP>perl test.pl
 one
        two
        three
        four
        five
        six
        seven
        eight
        nine
        ten

C:\WINNT\PROFILES\simonp\DESKTOP>