diff --git a/README.md b/README.md
index 5bf9ed1..039acef 100644
--- a/README.md
+++ b/README.md
@@ -126,7 +126,7 @@ For XLSX files, the number of rows per sheet is limited to 1,048,576 (see [Offic
 
 ### Configuring the CSV reader and writer
 
-It is possible to configure the both the CSV reader and writer to specify the field separator as well as the field enclosure:
+It is possible to configure both the CSV reader and writer to specify the field separator as well as the field enclosure:
 ```php
 use Box\Spout\Reader\ReaderFactory;
 use Box\Spout\Common\Type;
@@ -136,6 +136,13 @@ $reader->setFieldDelimiter('|');
 $reader->setFieldEnclosure('@');
 ```
 
+Additionally, if you need to read non UTF-8 files, you can specify the encoding of your file this way:
+```php
+$reader->setEncoding('UTF-16LE');
+```
+
+The writer always generate CSV files encoded in UTF-8, with a BOM.
+
 ### Configuring the XLSX writer
 
 #### Strings storage
diff --git a/composer.json b/composer.json
index a08d6bf..7918254 100644
--- a/composer.json
+++ b/composer.json
@@ -21,6 +21,10 @@
         "phpunit/phpunit": ">=3.7",
         "scrutinizer/ocular": "~1.1"
     },
+    "suggest": {
+        "ext-iconv": "To handle non UTF-8 CSV files (if \"php-intl\" is not already installed or is too limited)",
+        "ext-intl": "To handle non UTF-8 CSV files (if \"iconv\" is not already installed)"
+    },
     "autoload": {
         "psr-4": {
             "Box\\Spout\\": "src/Spout"
diff --git a/src/Spout/Common/Exception/EncodingConversionException.php b/src/Spout/Common/Exception/EncodingConversionException.php
new file mode 100644
index 0000000..ff5e243
--- /dev/null
+++ b/src/Spout/Common/Exception/EncodingConversionException.php
@@ -0,0 +1,12 @@
+<?php
+
+namespace Box\Spout\Common\Exception;
+
+/**
+ * Class EncodingConversionException
+ *
+ * @package Box\Spout\Common\Exception
+ */
+class EncodingConversionException extends SpoutException
+{
+}
diff --git a/src/Spout/Common/Helper/EncodingHelper.php b/src/Spout/Common/Helper/EncodingHelper.php
new file mode 100644
index 0000000..3edd7a1
--- /dev/null
+++ b/src/Spout/Common/Helper/EncodingHelper.php
@@ -0,0 +1,175 @@
+<?php
+
+namespace Box\Spout\Common\Helper;
+
+use Box\Spout\Common\Exception\EncodingConversionException;
+
+/**
+ * Class EncodingHelper
+ * This class provides helper functions to work with encodings.
+ *
+ * @package Box\Spout\Common\Helper
+ */
+class EncodingHelper
+{
+    /** Definition of the encodings that can have a BOM */
+    const ENCODING_UTF8     = 'UTF-8';
+    const ENCODING_UTF16_LE = 'UTF-16LE';
+    const ENCODING_UTF16_BE = 'UTF-16BE';
+    const ENCODING_UTF32_LE = 'UTF-32LE';
+    const ENCODING_UTF32_BE = 'UTF-32BE';
+
+    /** Definition of the BOMs for the different encodings */
+    const BOM_UTF8     = "\xEF\xBB\xBF";
+    const BOM_UTF16_LE = "\xFF\xFE";
+    const BOM_UTF16_BE = "\xFE\xFF";
+    const BOM_UTF32_LE = "\xFF\xFE\x00\x00";
+    const BOM_UTF32_BE = "\x00\x00\xFE\xFF";
+
+    /** @var \Box\Spout\Common\Helper\GlobalFunctionsHelper Helper to work with global functions */
+    protected $globalFunctionsHelper;
+
+    /** @var array Map representing the encodings supporting BOMs (key) and their associated BOM (value) */
+    protected $supportedEncodingsWithBom;
+
+    /**
+     * @param \Box\Spout\Common\Helper\GlobalFunctionsHelper $globalFunctionsHelper
+     */
+    public function __construct($globalFunctionsHelper)
+    {
+        $this->globalFunctionsHelper = $globalFunctionsHelper;
+
+        $this->supportedEncodingsWithBom = [
+            self::ENCODING_UTF8     => self::BOM_UTF8,
+            self::ENCODING_UTF16_LE => self::BOM_UTF16_LE,
+            self::ENCODING_UTF16_BE => self::BOM_UTF16_BE,
+            self::ENCODING_UTF32_LE => self::BOM_UTF32_LE,
+            self::ENCODING_UTF32_BE => self::BOM_UTF32_BE,
+        ];
+    }
+
+    /**
+     * Returns the number of bytes to use as offset in order to skip the BOM.
+     *
+     * @param resource $filePointer Pointer to the file to check
+     * @param string $encoding Encoding of the file to check
+     * @return int Bytes offset to apply to skip the BOM (0 means no BOM)
+     */
+    public function getBytesOffsetToSkipBOM($filePointer, $encoding)
+    {
+        $byteOffsetToSkipBom = 0;
+
+        if ($this->hasBom($filePointer, $encoding)) {
+            $bomUsed = $this->supportedEncodingsWithBom[$encoding];
+
+            // we skip the N first bytes
+            $byteOffsetToSkipBom = strlen($bomUsed);
+        }
+
+        return $byteOffsetToSkipBom;
+    }
+
+    /**
+     * Returns whether the file identified by the given pointer has a BOM.
+     *
+     * @param resource $filePointer Pointer to the file to check
+     * @param string $encoding Encoding of the file to check
+     * @return bool TRUE if the file has a BOM, FALSE otherwise
+     */
+    protected function hasBOM($filePointer, $encoding)
+    {
+        $hasBOM = false;
+
+        $this->globalFunctionsHelper->rewind($filePointer);
+
+        if (array_key_exists($encoding, $this->supportedEncodingsWithBom)) {
+            $potentialBom = $this->supportedEncodingsWithBom[$encoding];
+            $numBytesInBom = strlen($potentialBom);
+
+            $hasBOM = ($this->globalFunctionsHelper->fgets($filePointer, $numBytesInBom + 1) === $potentialBom);
+        }
+
+        return $hasBOM;
+    }
+
+    /**
+     * Attempts to convert a non UTF-8 string into UTF-8.
+     *
+     * @param string $string Non UTF-8 string to be converted
+     * @param string $sourceEncoding The encoding used to encode the source string
+     * @return string The converted, UTF-8 string
+     * @throws \Box\Spout\Common\Exception\EncodingConversionException If conversion is not supported or if the conversion failed
+     */
+    public function attemptConversionToUTF8($string, $sourceEncoding)
+    {
+        return $this->attemptConversion($string, $sourceEncoding, self::ENCODING_UTF8);
+    }
+
+    /**
+     * Attempts to convert a UTF-8 string into the given encoding.
+     *
+     * @param string $string UTF-8 string to be converted
+     * @param string $targetEncoding The encoding the string should be re-encoded into
+     * @return string The converted string, encoded with the given encoding
+     * @throws \Box\Spout\Common\Exception\EncodingConversionException If conversion is not supported or if the conversion failed
+     */
+    public function attemptConversionFromUTF8($string, $targetEncoding)
+    {
+        return $this->attemptConversion($string, self::ENCODING_UTF8, $targetEncoding);
+    }
+
+    /**
+     * Attempts to convert the given string to the given encoding.
+     * Depending on what is installed on the server, we will try to iconv or mbstring.
+     *
+     * @param string $string string to be converted
+     * @param string $sourceEncoding The encoding used to encode the source string
+     * @param string $targetEncoding The encoding the string should be re-encoded into
+     * @return string The converted string, encoded with the given encoding
+     * @throws \Box\Spout\Common\Exception\EncodingConversionException If conversion is not supported or if the conversion failed
+     */
+    protected function attemptConversion($string, $sourceEncoding, $targetEncoding)
+    {
+        // if source and target encodings are the same, it's a no-op
+        if ($sourceEncoding === $targetEncoding) {
+            return $string;
+        }
+
+        $convertedString = null;
+
+        if ($this->canUseIconv()) {
+            $convertedString = $this->globalFunctionsHelper->iconv($string, $sourceEncoding, $targetEncoding);
+        } else if ($this->canUseMbString()) {
+            $convertedString = $this->globalFunctionsHelper->mb_convert_encoding($string, $sourceEncoding, $targetEncoding);
+        } else {
+            throw new EncodingConversionException("The conversion from $sourceEncoding to $targetEncoding is not supported. Please install \"iconv\" or \"PHP Intl\".");
+        }
+
+        if ($convertedString === false) {
+            throw new EncodingConversionException("The conversion from $sourceEncoding to $targetEncoding failed.");
+        }
+
+        return $convertedString;
+    }
+
+    /**
+     * Returns whether "iconv" can be used.
+     *
+     * @return bool TRUE if "iconv" is available and can be used, FALSE otherwise
+     */
+    protected function canUseIconv()
+    {
+        return $this->globalFunctionsHelper->function_exists('iconv');
+    }
+
+    /**
+     * Returns whether "mb_string" functions can be used.
+     * These functions come with the PHP Intl package.
+     *
+     * @return bool TRUE if "mb_string" functions are available and can be used, FALSE otherwise
+     */
+    protected function canUseMbString()
+    {
+        return $this->globalFunctionsHelper->function_exists('mb_convert_encoding');
+    }
+}
diff --git a/src/Spout/Common/Helper/GlobalFunctionsHelper.php b/src/Spout/Common/Helper/GlobalFunctionsHelper.php
index 47ed052..7cd8de5 100644
--- a/src/Spout/Common/Helper/GlobalFunctionsHelper.php
+++ b/src/Spout/Common/Helper/GlobalFunctionsHelper.php
@@ -203,4 +203,73 @@ class GlobalFunctionsHelper
     {
         header($string);
     }
+
+    /**
+     * Wrapper around global function iconv()
+     * @see iconv()
+     *
+     * @param string $string The string to be converted
+     * @param string $sourceEncoding The encoding of the source string
+     * @param string $targetEncoding The encoding the source string should be converted to
+     * @return string|bool the converted string or FALSE on failure.
+     */
+    public function iconv($string, $sourceEncoding, $targetEncoding)
+    {
+        return iconv($sourceEncoding, $targetEncoding, $string);
+    }
+
+    /**
+     * Wrapper around global function mb_convert_encoding()
+     * @see mb_convert_encoding()
+     *
+     * @param string $string The string to be converted
+     * @param string $sourceEncoding The encoding of the source string
+     * @param string $targetEncoding The encoding the source string should be converted to
+     * @return string|bool the converted string or FALSE on failure.
+     */
+    public function mb_convert_encoding($string, $sourceEncoding, $targetEncoding)
+    {
+        return mb_convert_encoding($string, $targetEncoding, $sourceEncoding);
+    }
+
+    /**
+     * Wrapper around global function stream_get_line()
+     * @see stream_get_line()
+     *
+     * @param resource $handle
+     * @param int $length
+     * @param string|void $ending
+     * @return string|bool
+     */
+    public function stream_get_line($handle, $length, $ending = null)
+    {
+        return stream_get_line($handle, $length, $ending);
+    }
+
+    /**
+     * Wrapper around global function str_getcsv()
+     * @see str_getcsv()
+     *
+     * @param string $input
+     * @param string|void $delimiter
+     * @param string|void $enclosure
+     * @param string|void $escape
+     * @return array
+     */
+    public function str_getcsv($input, $delimiter = null, $enclosure = null, $escape = null)
+    {
+        return str_getcsv($input, $delimiter, $enclosure, $escape);
+    }
+
+    /**
+     * Wrapper around global function function_exists()
+     * @see function_exists()
+     *
+     * @param string $functionName
+     * @return bool
+     */
+    public function function_exists($functionName)
+    {
+        return function_exists($functionName);
+    }
 }
diff --git a/src/Spout/Reader/CSV/Reader.php b/src/Spout/Reader/CSV/Reader.php
index 523eaca..45a13ef 100644
--- a/src/Spout/Reader/CSV/Reader.php
+++ b/src/Spout/Reader/CSV/Reader.php
@@ -4,6 +4,7 @@ namespace Box\Spout\Reader\CSV;
 
 use Box\Spout\Reader\AbstractReader;
 use Box\Spout\Common\Exception\IOException;
+use Box\Spout\Common\Helper\EncodingHelper;
 
 /**
  * Class Reader
@@ -25,6 +26,9 @@ class Reader extends AbstractReader
     /** @var string Defines the character used to enclose fields (one character only) */
     protected $fieldEnclosure = '"';
 
+    /** @var string Encoding of the CSV file to be read */
+    protected $encoding = EncodingHelper::ENCODING_UTF8;
+
     /**
      * Sets the field delimiter for the CSV.
      * Needs to be called before opening the reader.
@@ -51,10 +55,22 @@ class Reader extends AbstractReader
         return $this;
     }
 
+    /**
+     * Sets the encoding of the CSV file to be read.
+     * Needs to be called before opening the reader.
+     *
+     * @param string $encoding Encoding of the CSV file to be read
+     * @return Reader
+     */
+    public function setEncoding($encoding)
+    {
+        $this->encoding = $encoding;
+        return $this;
+    }
+
     /**
      * Opens the file at the given path to make it ready to be read.
-     * The file must be UTF-8 encoded.
-     * @TODO add encoding detection/conversion
+     * If setEncoding() was not called, it assumes that the file is encoded in UTF-8.
      *
      * @param  string $filePath Path of the CSV file to be read
      * @return void
@@ -67,7 +83,13 @@ class Reader extends AbstractReader
             throw new IOException("Could not open file $filePath for reading.");
         }
 
-        $this->sheetIterator = new SheetIterator($this->filePointer, $this->fieldDelimiter, $this->fieldEnclosure, $this->globalFunctionsHelper);
+        $this->sheetIterator = new SheetIterator(
+            $this->filePointer,
+            $this->fieldDelimiter,
+            $this->fieldEnclosure,
+            $this->encoding,
+            $this->globalFunctionsHelper
+        );
     }
 
     /**
diff --git a/src/Spout/Reader/CSV/RowIterator.php b/src/Spout/Reader/CSV/RowIterator.php
index ffb533f..3de1da7 100644
--- a/src/Spout/Reader/CSV/RowIterator.php
+++ b/src/Spout/Reader/CSV/RowIterator.php
@@ -3,6 +3,7 @@
 namespace Box\Spout\Reader\CSV;
 
 use Box\Spout\Reader\IteratorInterface;
+use Box\Spout\Common\Helper\EncodingHelper;
 
 /**
  * Class RowIterator
@@ -12,8 +13,6 @@ use Box\Spout\Reader\IteratorInterface;
  */
 class RowIterator implements IteratorInterface
 {
-    const UTF8_BOM = "\xEF\xBB\xBF";
-
     /** @var resource Pointer to the CSV file to read */
     protected $filePointer;
 
@@ -27,26 +26,36 @@ class RowIterator implements IteratorInterface
     protected $hasReachedEndOfFile = false;
 
     /** @var string Defines the character used to delimit fields (one character only) */
-    protected $fieldDelimiter = ',';
+    protected $fieldDelimiter;
 
     /** @var string Defines the character used to enclose fields (one character only) */
-    protected $fieldEnclosure = '"';
+    protected $fieldEnclosure;
+
+    /** @var string Encoding of the CSV file to be read */
+    protected $encoding;
 
     /** @var \Box\Spout\Common\Helper\GlobalFunctionsHelper Helper to work with global functions */
     protected $globalFunctionsHelper;
 
+    /** @var \Box\Spout\Common\Helper\EncodingHelper Helper to work with different encodings */
+    protected $encodingHelper;
+
     /**
      * @param resource $filePointer Pointer to the CSV file to read
      * @param string $fieldDelimiter Character that delimits fields
      * @param string $fieldEnclosure Character that enclose fields
+     * @param string $encoding Encoding of the CSV file to be read
      * @param \Box\Spout\Common\Helper\GlobalFunctionsHelper $globalFunctionsHelper
      */
-    public function __construct($filePointer, $fieldDelimiter, $fieldEnclosure, $globalFunctionsHelper)
+    public function __construct($filePointer, $fieldDelimiter, $fieldEnclosure, $encoding, $globalFunctionsHelper)
     {
         $this->filePointer = $filePointer;
         $this->fieldDelimiter = $fieldDelimiter;
         $this->fieldEnclosure = $fieldEnclosure;
+        $this->encoding = $encoding;
         $this->globalFunctionsHelper = $globalFunctionsHelper;
+
+        $this->encodingHelper = new EncodingHelper($globalFunctionsHelper);
     }
 
     /**
@@ -57,7 +66,7 @@ class RowIterator implements IteratorInterface
      */
     public function rewind()
     {
-        $this->rewindAndSkipUtf8Bom();
+        $this->rewindAndSkipBom();
 
         $this->numReadRows = 0;
         $this->rowDataBuffer = null;
@@ -66,24 +75,17 @@ class RowIterator implements IteratorInterface
     }
 
     /**
-     * This rewinds and skips the UTF-8 BOM if inserted at the beginning of the file
+     * This rewinds and skips the BOM if inserted at the beginning of the file
      * by moving the file pointer after it, so that it is not read.
      *
      * @return void
      */
-    protected function rewindAndSkipUtf8Bom()
+    protected function rewindAndSkipBom()
     {
-        $this->globalFunctionsHelper->rewind($this->filePointer);
+        $byteOffsetToSkipBom = $this->encodingHelper->getBytesOffsetToSkipBOM($this->filePointer, $this->encoding);
 
-        $hasUtf8Bom = ($this->globalFunctionsHelper->fgets($this->filePointer, 4) === self::UTF8_BOM);
-
-        if ($hasUtf8Bom) {
-            // we skip the 2 first bytes (so start from the 3rd byte)
-            $this->globalFunctionsHelper->fseek($this->filePointer, 3);
-        } else {
-            // if no BOM, reset the pointer to read from the beginning
-            $this->globalFunctionsHelper->fseek($this->filePointer, 0);
-        }
+        // sets the cursor after the BOM (0 means no BOM, so rewind it)
+        $this->globalFunctionsHelper->fseek($this->filePointer, $byteOffsetToSkipBom);
     }
 
     /**
@@ -102,6 +104,7 @@ class RowIterator implements IteratorInterface
      * @link http://php.net/manual/en/iterator.next.php
      *
      * @return void
+     * @throws \Box\Spout\Common\Exception\EncodingConversionException If unable to convert data to UTF-8
      */
     public function next()
     {
@@ -110,7 +113,8 @@ class RowIterator implements IteratorInterface
 
         if (!$this->hasReachedEndOfFile) {
             do {
-               $lineData = $this->globalFunctionsHelper->fgetcsv($this->filePointer, 0, $this->fieldDelimiter, $this->fieldEnclosure);
+                $utf8EncodedLineData = $this->getNextUTF8EncodedLine();
+                $lineData = $this->globalFunctionsHelper->str_getcsv($utf8EncodedLineData, $this->fieldDelimiter, $this->fieldEnclosure);
            } while ($lineData === false || ($lineData !== null && $this->isEmptyLine($lineData)));
 
             if ($lineData !== false && $lineData !== null) {
@@ -120,6 +124,25 @@ class RowIterator implements IteratorInterface
         }
     }
 
+    /**
+     * Returns the next line, converted if necessary to UTF-8.
+     * Neither fgets nor fgetcsv don't work with non UTF-8 data... so we need to do some things manually.
+     *
+     * @return string The next line for the current file pointer, encoded in UTF-8
+     * @throws \Box\Spout\Common\Exception\EncodingConversionException If unable to convert data to UTF-8
+     */
+    protected function getNextUTF8EncodedLine()
+    {
+        // Read until the EOL delimiter or EOF is reached. The delimiter's encoding needs to match the CSV's encoding.
+        $encodedEOLDelimiter = $this->encodingHelper->attemptConversionFromUTF8("\n", $this->encoding);
+        $encodedLineData = $this->globalFunctionsHelper->stream_get_line($this->filePointer, 0, $encodedEOLDelimiter);
+
+        // Once the line has been read, it can be converted to UTF-8
+        $utf8EncodedLineData = $this->encodingHelper->attemptConversionToUTF8($encodedLineData, $this->encoding);
+
+        return $utf8EncodedLineData;
+    }
+
     /**
      * @param array $lineData Array containing the cells value for the line
      * @return bool Whether the given line is empty
diff --git a/src/Spout/Reader/CSV/Sheet.php b/src/Spout/Reader/CSV/Sheet.php
index 207fcae..fd8d214 100644
--- a/src/Spout/Reader/CSV/Sheet.php
+++ b/src/Spout/Reader/CSV/Sheet.php
@@ -18,11 +18,12 @@ class Sheet implements SheetInterface
      * @param resource $filePointer Pointer to the CSV file to read
      * @param string $fieldDelimiter Character that delimits fields
      * @param string $fieldEnclosure Character that enclose fields
+     * @param string $encoding Encoding of the CSV file to be read
      * @param \Box\Spout\Common\Helper\GlobalFunctionsHelper $globalFunctionsHelper
      */
-    public function __construct($filePointer, $fieldDelimiter, $fieldEnclosure, $globalFunctionsHelper)
+    public function __construct($filePointer, $fieldDelimiter, $fieldEnclosure, $encoding, $globalFunctionsHelper)
     {
-        $this->rowIterator = new RowIterator($filePointer, $fieldDelimiter, $fieldEnclosure, $globalFunctionsHelper);
+        $this->rowIterator = new RowIterator($filePointer, $fieldDelimiter, $fieldEnclosure, $encoding, $globalFunctionsHelper);
     }
 
     /**
diff --git a/src/Spout/Reader/CSV/SheetIterator.php b/src/Spout/Reader/CSV/SheetIterator.php
index f424cd8..7e7af38 100644
--- a/src/Spout/Reader/CSV/SheetIterator.php
+++ b/src/Spout/Reader/CSV/SheetIterator.php
@@ -22,11 +22,12 @@ class SheetIterator implements IteratorInterface
      * @param resource $filePointer
      * @param string $fieldDelimiter Character that delimits fields
      * @param string $fieldEnclosure Character that enclose fields
+     * @param string $encoding Encoding of the CSV file to be read
      * @param \Box\Spout\Common\Helper\GlobalFunctionsHelper $globalFunctionsHelper
      */
-    public function __construct($filePointer, $fieldDelimiter, $fieldEnclosure, $globalFunctionsHelper)
+    public function __construct($filePointer, $fieldDelimiter, $fieldEnclosure, $encoding, $globalFunctionsHelper)
     {
-        $this->sheet = new Sheet($filePointer, $fieldDelimiter, $fieldEnclosure, $globalFunctionsHelper);
+        $this->sheet = new Sheet($filePointer, $fieldDelimiter, $fieldEnclosure, $encoding, $globalFunctionsHelper);
     }
 
     /**
diff --git a/src/Spout/Writer/CSV/Writer.php b/src/Spout/Writer/CSV/Writer.php
index d37ad5b..d008096 100644
--- a/src/Spout/Writer/CSV/Writer.php
+++ b/src/Spout/Writer/CSV/Writer.php
@@ -4,6 +4,7 @@ namespace Box\Spout\Writer\CSV;
 
 use Box\Spout\Writer\AbstractWriter;
 use Box\Spout\Common\Exception\IOException;
+use Box\Spout\Common\Helper\EncodingHelper;
 
 /**
  * Class Writer
@@ -15,7 +16,6 @@ class Writer extends AbstractWriter
 {
     /** Number of rows to write before flushing */
     const FLUSH_THRESHOLD = 500;
-    const UTF8_BOM = "\xEF\xBB\xBF";
 
     /** @var string Content-Type value for the header */
     protected static $headerContentType = 'text/csv; charset=UTF-8';
@@ -61,7 +61,7 @@ class Writer extends AbstractWriter
     protected function openWriter()
     {
         // Adds UTF-8 BOM for Unicode compatibility
-        $this->globalFunctionsHelper->fputs($this->filePointer, self::UTF8_BOM);
+        $this->globalFunctionsHelper->fputs($this->filePointer, EncodingHelper::BOM_UTF8);
     }
 
     /**
diff --git a/tests/Spout/Common/Helper/EncodingHelperTest.php b/tests/Spout/Common/Helper/EncodingHelperTest.php
new file mode 100644
index 0000000..d142d4e
--- /dev/null
+++ b/tests/Spout/Common/Helper/EncodingHelperTest.php
@@ -0,0 +1,223 @@
+<?php
+
+namespace Box\Spout\Common\Helper;
+
+use Box\Spout\TestUsingResource;
+
+/**
+ * Class EncodingHelperTest
+ *
+ * @package Box\Spout\Common\Helper
+ */
+class EncodingHelperTest extends \PHPUnit_Framework_TestCase
+{
+    use TestUsingResource;
+
+    /**
+     * @return array
+     */
+    public function dataProviderForTestGetBytesOffsetToSkipBOM()
+    {
+        return [
+            ['csv_with_utf8_bom.csv', EncodingHelper::ENCODING_UTF8, 3],
+            ['csv_with_utf16be_bom.csv', EncodingHelper::ENCODING_UTF16_BE, 2],
+            ['csv_with_utf32le_bom.csv', EncodingHelper::ENCODING_UTF32_LE, 4],
+            ['csv_with_encoding_utf16le_no_bom.csv', EncodingHelper::ENCODING_UTF16_LE, 0],
+            ['csv_standard.csv', EncodingHelper::ENCODING_UTF8, 0],
+        ];
+    }
+
+    /**
+     * @dataProvider dataProviderForTestGetBytesOffsetToSkipBOM
+     *
+     * @param string $fileName
+     * @param string $encoding
+     * @param int $expectedBytesOffset
+     * @return void
+     */
+    public function testGetBytesOffsetToSkipBOM($fileName, $encoding, $expectedBytesOffset)
+    {
+        $resourcePath = $this->getResourcePath($fileName);
+        $filePointer = fopen($resourcePath, 'r');
+
+        $encodingHelper = new EncodingHelper(new GlobalFunctionsHelper());
+        $bytesOffset = $encodingHelper->getBytesOffsetToSkipBOM($filePointer, $encoding);
+
+        $this->assertEquals($expectedBytesOffset, $bytesOffset);
+    }
+
+    /**
+     * @return array
+     */
+    public function dataProviderForIconvOrMbstringUsage()
+    {
+        return [
+            [$shouldUseIconv = true],
+            [$shouldNotUseIconv = false],
+        ];
+    }
+
+    /**
+     * @dataProvider dataProviderForIconvOrMbstringUsage
+     * @expectedException \Box\Spout\Common\Exception\EncodingConversionException
+     *
+     * @param bool $shouldUseIconv
+     * @return void
+     */
+    public function testAttemptConversionToUTF8ShouldThrowIfConversionFailed($shouldUseIconv)
+    {
+        $helperStub = $this->getMockBuilder('\Box\Spout\Common\Helper\GlobalFunctionsHelper')
+                        ->setMethods(['iconv', 'mb_convert_encoding'])
+                        ->getMock();
+        $helperStub->method('iconv')->willReturn(false);
+        $helperStub->method('mb_convert_encoding')->willReturn(false);
+
+        /** @var EncodingHelper $encodingHelperStub */
+        $encodingHelperStub = $this->getMockBuilder('\Box\Spout\Common\Helper\EncodingHelper')
+                        ->setConstructorArgs([$helperStub])
+                        ->setMethods(['canUseIconv', 'canUseMbString'])
+                        ->getMock();
+        $encodingHelperStub->method('canUseIconv')->willReturn($shouldUseIconv);
+        $encodingHelperStub->method('canUseMbString')->willReturn(true);
+
+        $encodingHelperStub->attemptConversionToUTF8('input', EncodingHelper::ENCODING_UTF16_LE);
+    }
+
+    /**
+     * @expectedException \Box\Spout\Common\Exception\EncodingConversionException
+     *
+     * @return void
+     */
+    public function testAttemptConversionToUTF8ShouldThrowIfConversionNotSupported()
+    {
+        /** @var EncodingHelper $encodingHelperStub */
+        $encodingHelperStub = $this->getMockBuilder('\Box\Spout\Common\Helper\EncodingHelper')
+                        ->disableOriginalConstructor()
+                        ->setMethods(['canUseIconv', 'canUseMbString'])
+                        ->getMock();
+        $encodingHelperStub->method('canUseIconv')->willReturn(false);
+        $encodingHelperStub->method('canUseMbString')->willReturn(false);
+
+        $encodingHelperStub->attemptConversionToUTF8('input', EncodingHelper::ENCODING_UTF16_LE);
+    }
+
+    /**
+     * @dataProvider dataProviderForIconvOrMbstringUsage
+     *
+     * @param bool $shouldUseIconv
+     * @return void
+     */
+    public function testAttemptConversionToUTF8ShouldReturnReencodedString($shouldUseIconv)
+    {
+        /** @var EncodingHelper $encodingHelperStub */
+        $encodingHelperStub = $this->getMockBuilder('\Box\Spout\Common\Helper\EncodingHelper')
+                        ->setConstructorArgs([new GlobalFunctionsHelper()])
+                        ->setMethods(['canUseIconv', 'canUseMbString'])
+                        ->getMock();
+        $encodingHelperStub->method('canUseIconv')->willReturn($shouldUseIconv);
+        $encodingHelperStub->method('canUseMbString')->willReturn(true);
+
+        $encodedString = iconv(EncodingHelper::ENCODING_UTF8, EncodingHelper::ENCODING_UTF16_LE, 'input');
+        $decodedString = $encodingHelperStub->attemptConversionToUTF8($encodedString, EncodingHelper::ENCODING_UTF16_LE);
+
+        $this->assertEquals('input', $decodedString);
+    }
+
+    /**
+     * @return void
+     */
+    public function testAttemptConversionToUTF8ShouldBeNoopWhenTargetIsUTF8()
+    {
+        /** @var EncodingHelper $encodingHelperStub */
+        $encodingHelperStub = $this->getMockBuilder('\Box\Spout\Common\Helper\EncodingHelper')
+                        ->disableOriginalConstructor()
+                        ->setMethods(['canUseIconv'])
+                        ->getMock();
+        $encodingHelperStub->expects($this->never())->method('canUseIconv');
+
+        $decodedString = $encodingHelperStub->attemptConversionToUTF8('input', EncodingHelper::ENCODING_UTF8);
+        $this->assertEquals('input', $decodedString);
+    }
+
+    /**
+     * @dataProvider dataProviderForIconvOrMbstringUsage
+     * @expectedException \Box\Spout\Common\Exception\EncodingConversionException
+     *
+     * @param bool $shouldUseIconv
+     * @return void
+     */
+    public function testAttemptConversionFromUTF8ShouldThrowIfConversionFailed($shouldUseIconv)
+    {
+        $helperStub = $this->getMockBuilder('\Box\Spout\Common\Helper\GlobalFunctionsHelper')
+                        ->setMethods(['iconv', 'mb_convert_encoding'])
+                        ->getMock();
+        $helperStub->method('iconv')->willReturn(false);
+        $helperStub->method('mb_convert_encoding')->willReturn(false);
+
+        /** @var EncodingHelper $encodingHelperStub */
+        $encodingHelperStub = $this->getMockBuilder('\Box\Spout\Common\Helper\EncodingHelper')
+                        ->setConstructorArgs([$helperStub])
+                        ->setMethods(['canUseIconv', 'canUseMbString'])
+                        ->getMock();
+        $encodingHelperStub->method('canUseIconv')->willReturn($shouldUseIconv);
+        $encodingHelperStub->method('canUseMbString')->willReturn(true);
+
+        $encodingHelperStub->attemptConversionFromUTF8('input', EncodingHelper::ENCODING_UTF16_LE);
+    }
+
+    /**
+     * @expectedException \Box\Spout\Common\Exception\EncodingConversionException
+     *
+     * @return void
+     */
+    public function testAttemptConversionFromUTF8ShouldThrowIfConversionNotSupported()
+    {
+        /** @var EncodingHelper $encodingHelperStub */
+        $encodingHelperStub = $this->getMockBuilder('\Box\Spout\Common\Helper\EncodingHelper')
+                        ->disableOriginalConstructor()
+                        ->setMethods(['canUseIconv', 'canUseMbString'])
+                        ->getMock();
+        $encodingHelperStub->method('canUseIconv')->willReturn(false);
+        $encodingHelperStub->method('canUseMbString')->willReturn(false);
+
+        $encodingHelperStub->attemptConversionFromUTF8('input', EncodingHelper::ENCODING_UTF16_LE);
+    }
+
+    /**
+     * @dataProvider dataProviderForIconvOrMbstringUsage
+     *
+     * @param bool $shouldUseIconv
+     * @return void
+     */
+    public function testAttemptConversionFromUTF8ShouldReturnReencodedString($shouldUseIconv)
+    {
+        /** @var EncodingHelper $encodingHelperStub */
+        $encodingHelperStub = $this->getMockBuilder('\Box\Spout\Common\Helper\EncodingHelper')
+                        ->setConstructorArgs([new GlobalFunctionsHelper()])
+                        ->setMethods(['canUseIconv', 'canUseMbString'])
+                        ->getMock();
+        $encodingHelperStub->method('canUseIconv')->willReturn($shouldUseIconv);
+        $encodingHelperStub->method('canUseMbString')->willReturn(true);
+
+        $encodedString = $encodingHelperStub->attemptConversionFromUTF8('input', EncodingHelper::ENCODING_UTF16_LE);
+        $encodedStringWithIconv = iconv(EncodingHelper::ENCODING_UTF8, EncodingHelper::ENCODING_UTF16_LE, 'input');
+
+        $this->assertEquals($encodedStringWithIconv, $encodedString);
+    }
+
+    /**
+     * @return void
+     */
+    public function testAttemptConversionFromUTF8ShouldBeNoopWhenTargetIsUTF8()
+    {
+        /** @var EncodingHelper $encodingHelperStub */
+        $encodingHelperStub = $this->getMockBuilder('\Box\Spout\Common\Helper\EncodingHelper')
+                        ->disableOriginalConstructor()
+                        ->setMethods(['canUseIconv'])
+                        ->getMock();
+        $encodingHelperStub->expects($this->never())->method('canUseIconv');
+
+        $encodedString = $encodingHelperStub->attemptConversionFromUTF8('input', EncodingHelper::ENCODING_UTF8);
+        $this->assertEquals('input', $encodedString);
+    }
+}
diff --git a/tests/Spout/Reader/CSV/ReaderTest.php b/tests/Spout/Reader/CSV/ReaderTest.php
index 932633f..180441e 100644
--- a/tests/Spout/Reader/CSV/ReaderTest.php
+++ b/tests/Spout/Reader/CSV/ReaderTest.php
@@ -2,8 +2,9 @@
 
 namespace Box\Spout\Reader\CSV;
 
-use Box\Spout\Common\Type;
 use Box\Spout\Reader\ReaderFactory;
+use Box\Spout\Common\Type;
+use Box\Spout\Common\Helper\EncodingHelper;
 use Box\Spout\TestUsingResource;
 
 /**
@@ -167,15 +168,96 @@ class ReaderTest extends \PHPUnit_Framework_TestCase
     }
 
     /**
+     * @return array
+     */
+    public function dataProviderForTestReadShouldSkipBom()
+    {
+        return [
+            ['csv_with_utf8_bom.csv', EncodingHelper::ENCODING_UTF8],
+            ['csv_with_utf16le_bom.csv', EncodingHelper::ENCODING_UTF16_LE],
+            ['csv_with_utf16be_bom.csv', EncodingHelper::ENCODING_UTF16_BE],
+            ['csv_with_utf32le_bom.csv', EncodingHelper::ENCODING_UTF32_LE],
+            ['csv_with_utf32be_bom.csv', EncodingHelper::ENCODING_UTF32_BE],
+        ];
+    }
+
+    /**
+     * @dataProvider dataProviderForTestReadShouldSkipBom
+     *
+     * @param string $fileName
+     * @param string $fileEncoding
      * @return void
      */
-    public function testReadShouldSkipUtf8Bom()
+    public function testReadShouldSkipBom($fileName, $fileEncoding)
     {
-        $allRows = $this->getAllRowsForFile('csv_with_utf8_bom.csv');
+        $allRows = $this->getAllRowsForFile($fileName, ',', '"', $fileEncoding);
 
         $expectedRows = [
             ['csv--11', 'csv--12', 'csv--13'],
             ['csv--21', 'csv--22', 'csv--23'],
+            ['csv--31', 'csv--32', 'csv--33'],
+        ];
+        $this->assertEquals($expectedRows, $allRows);
+    }
+
+    /**
+     * @return array
+     */
+    public function dataProviderForTestReadShouldSupportNonUTF8FilesWithoutBOMs()
+    {
+        $shouldUseIconv = true;
+        $shouldNotUseIconv = false;
+
+        return [
+            ['csv_with_encoding_utf16le_no_bom.csv', EncodingHelper::ENCODING_UTF16_LE, $shouldUseIconv],
+            ['csv_with_encoding_utf16le_no_bom.csv', EncodingHelper::ENCODING_UTF16_LE, $shouldNotUseIconv],
+            ['csv_with_encoding_cp1252.csv', 'CP1252', $shouldUseIconv],
+            ['csv_with_encoding_cp1252.csv', 'CP1252', $shouldNotUseIconv],
+        ];
+    }
+
+    /**
+     * @dataProvider dataProviderForTestReadShouldSupportNonUTF8FilesWithoutBOMs
+     *
+     * @param string $fileName
+     * @param string $fileEncoding
+     * @param bool $shouldUseIconv
+     * @return void
+     */
+    public function testReadShouldSupportNonUTF8FilesWithoutBOMs($fileName, $fileEncoding, $shouldUseIconv)
+    {
+        $allRows = [];
+        $resourcePath = $this->getResourcePath($fileName);
+
+        $helperStub = $this->getMockBuilder('\Box\Spout\Common\Helper\GlobalFunctionsHelper')
+                        ->setMethods(['function_exists'])
+                        ->getMock();
+
+        $returnValueMap = [
+            ['iconv', $shouldUseIconv],
+            ['mb_convert_encoding', true],
+        ];
+        $helperStub->method('function_exists')->will($this->returnValueMap($returnValueMap));
+
+        /** @var \Box\Spout\Reader\CSV\Reader $reader */
+        $reader = ReaderFactory::create(Type::CSV);
+        $reader
+            ->setGlobalFunctionsHelper($helperStub)
+            ->setEncoding($fileEncoding)
+            ->open($resourcePath);
+
+        foreach ($reader->getSheetIterator() as $sheet) {
+            foreach ($sheet->getRowIterator() as $row) {
+                $allRows[] = $row;
+            }
+        }
+
+        $reader->close();
+
+        $expectedRows = [
+            ['csv--11', 'csv--12', 'csv--13'],
+            ['csv--21', 'csv--22', 'csv--23'],
+            ['csv--31', 'csv--32', 'csv--33'],
         ];
         $this->assertEquals($expectedRows, $allRows);
     }
@@ -228,18 +310,25 @@ class ReaderTest extends \PHPUnit_Framework_TestCase
      * @param string $fileName
      * @param string|void $fieldDelimiter
      * @param string|void $fieldEnclosure
+     * @param string|void $encoding
      * @return array All the read rows the given file
      */
-    private function getAllRowsForFile($fileName, $fieldDelimiter = ",", $fieldEnclosure = '"')
+    private function getAllRowsForFile(
+        $fileName,
+        $fieldDelimiter = ',',
+        $fieldEnclosure = '"',
+        $encoding = EncodingHelper::ENCODING_UTF8)
     {
         $allRows = [];
         $resourcePath = $this->getResourcePath($fileName);
 
+        /** @var \Box\Spout\Reader\CSV\Reader $reader */
         $reader = ReaderFactory::create(Type::CSV);
-        $reader->setFieldDelimiter($fieldDelimiter);
-        $reader->setFieldEnclosure($fieldEnclosure);
-
-        $reader->open($resourcePath);
+        $reader
+            ->setFieldDelimiter($fieldDelimiter)
+            ->setFieldEnclosure($fieldEnclosure)
+            ->setEncoding($encoding)
+            ->open($resourcePath);
 
         foreach ($reader->getSheetIterator() as $sheetIndex => $sheet) {
             foreach ($sheet->getRowIterator() as $rowIndex => $row) {
diff --git a/tests/Spout/Writer/CSV/WriterTest.php b/tests/Spout/Writer/CSV/WriterTest.php
index 83e2e03..fce430f 100644
--- a/tests/Spout/Writer/CSV/WriterTest.php
+++ b/tests/Spout/Writer/CSV/WriterTest.php
@@ -2,8 +2,9 @@
 
 namespace Box\Spout\Writer\CSV;
 
-use Box\Spout\Common\Type;
 use Box\Spout\TestUsingResource;
+use Box\Spout\Common\Type;
+use Box\Spout\Common\Helper\EncodingHelper;
 use Box\Spout\Writer\WriterFactory;
 
 /**
@@ -70,7 +71,7 @@ class WriterTest extends \PHPUnit_Framework_TestCase
         ];
         $writtenContent = $this->writeToCsvFileAndReturnWrittenContent($allRows, 'csv_with_utf8_bom.csv');
 
-        $this->assertContains(Writer::UTF8_BOM, $writtenContent, 'The CSV file should contain a UTF-8 BOM');
+        $this->assertContains(EncodingHelper::BOM_UTF8, $writtenContent, 'The CSV file should contain a UTF-8 BOM');
     }
 
     /**
@@ -162,6 +163,6 @@ class WriterTest extends \PHPUnit_Framework_TestCase
     private function trimWrittenContent($writtenContent)
     {
         // remove line feeds and UTF-8 BOM
-        return trim($writtenContent, PHP_EOL . Writer::UTF8_BOM);
+        return trim($writtenContent, PHP_EOL . EncodingHelper::BOM_UTF8);
     }
 }
diff --git a/tests/resources/csv/csv_with_encoding_cp1252.csv b/tests/resources/csv/csv_with_encoding_cp1252.csv
new file mode 100644
index 0000000..552edd3
--- /dev/null
+++ b/tests/resources/csv/csv_with_encoding_cp1252.csv
@@ -0,0 +1,3 @@
+csv--11,csv--12,csv--13
+csv--21,csv--22,csv--23
+csv--31,csv--32,csv--33
\ No newline at end of file
diff --git a/tests/resources/csv/csv_with_encoding_utf16le_no_bom.csv b/tests/resources/csv/csv_with_encoding_utf16le_no_bom.csv
new file mode 100644
index 0000000..4e0a014
Binary files /dev/null and b/tests/resources/csv/csv_with_encoding_utf16le_no_bom.csv differ
diff --git a/tests/resources/csv/csv_with_utf16be_bom.csv b/tests/resources/csv/csv_with_utf16be_bom.csv
new file mode 100644
index 0000000..6c33ecf
Binary files /dev/null and b/tests/resources/csv/csv_with_utf16be_bom.csv differ
diff --git a/tests/resources/csv/csv_with_utf16le_bom.csv b/tests/resources/csv/csv_with_utf16le_bom.csv
new file mode 100644
index 0000000..e881bfa
Binary files /dev/null and b/tests/resources/csv/csv_with_utf16le_bom.csv differ
diff --git a/tests/resources/csv/csv_with_utf32be_bom.csv b/tests/resources/csv/csv_with_utf32be_bom.csv
new file mode 100644
index 0000000..3a14956
Binary files /dev/null and b/tests/resources/csv/csv_with_utf32be_bom.csv differ
diff --git a/tests/resources/csv/csv_with_utf32le_bom.csv b/tests/resources/csv/csv_with_utf32le_bom.csv
new file mode 100644
index 0000000..dd67f85
Binary files /dev/null and b/tests/resources/csv/csv_with_utf32le_bom.csv differ
diff --git a/tests/resources/csv/csv_with_utf8_bom.csv b/tests/resources/csv/csv_with_utf8_bom.csv
index fd7a3c4..216a017 100644
--- a/tests/resources/csv/csv_with_utf8_bom.csv
+++ b/tests/resources/csv/csv_with_utf8_bom.csv
@@ -1,2 +1,3 @@
 csv--11,csv--12,csv--13
-csv--21,csv--22,csv--23
\ No newline at end of file
+csv--21,csv--22,csv--23
+csv--31,csv--32,csv--33
\ No newline at end of file