The encoding of the message body and the mail headers are two different kind of things. The latter is specified in RFC 2047.

Although I know next to nothing about View::Email::Template, I think you should try 

my $subject = encode('MIME-Header', 'Pedido de Orçamento');

[download]

which would create an RFC 2047 compliant subject line (provided it is fed a properly encoded (UTF-8) input string).  As this thread seems to indicate (I confess I only skimmed it, so I could be wrong), this type of header encoding is currently not being done automagically.

In reply to Re: Configuring Email with View::Email::Template by almut
in thread Configuring Email with View::Email::Template by Jaiane

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