Using a combination of Text::CSV and Template Toolkit would be a flexible solution. If you have a complex format a templating system gives you the very fine control you need.

Use Text::CSV to convert your file to a structure like:

@rows = (
    {
        Col1 => 1,
        Col2 => 'AB12345',
        Col3 => '03.04.2016 15:43:14',
        Col4 => '-76775.70',
        Col5 => 'Toll road INC',
    },
    {
        Col1 => '2',
        Col2 => 'CD12345',
        Col3 => '01.04.2016 16:39:15',
        Col4 => '-76775.70',
        Col5 => 'Toll road INC',
    },
);
[download]

Then pass that structure to Template Toolkit

my $params = { rows => \@rows };
my $template = Template->new;
$template->process('template.xml', $params, 'output.xml');
[download]

Your template file 'template.xml' could look something like:

<?xml version="1.0" encoding="UTF-8" standalone="yes"?>
<Import>
[% FOREACH row IN rows %]
    <record>
        <Col1>[% row.Col1 %]</Col1>
        <Col2>[% row.Col2 %]</Col2>
    [% IF row.Col3 %]
        <Col3>[% row.Col3 %]</Col3>
    [% END %]
        <Col4>[% row.Col4 %]</Col4>
        <Col5>[% row.Col5 %]</Col5>
    </record>
[% END %]
</Import>
[download]

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