Hi Thomas,
Check if file contains BOM depending on the type.
cl_abap_file_utilities=>check_for_bom( l_file ) = cl_abap_file_utilities=>bom_utf16_le.
or
cl_abap_file_utilities=>check_for_bom( l_file ) = cl_abap_file_utilities=>bom_utf8.
if required then you can skip byte-order mark wiht:
OPEN DATASET l_file FOR INPUT IN BINARY MODE AT POSITION 2.
So it will leave 2 two bytes...
Best Regards,
Ferenc