Perl distributions usually include the piconv utility program (GNU iconv(1) "reinvented" in Perl). E.g.: 
  $ piconv -f iso-8859-2 -t utf8 latin2file.txt > utf8file.txt

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Update: s/cpan:/doc:/ in piconv link

In reply to Re: Text file to UTF-8 encoding by AltBlue
in thread Text file to UTF-8 encoding by dexter29

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