1 Foreign VAT-registered companies leave the obligation
What in this rule affects your outbound invoicing
Foreign companies that are VAT-registered in Belgium but have no establishment there are taken out of the obligation, so the law no longer requires you to send an e-invoice to a customer of that kind. If you are a foreign company that is VAT-registered in Belgium but has no establishment there, the law no longer requires you to be able to receive e-invoices from your Belgian suppliers. Which of your customers are in that group now decides who the obligation covers, so your records of them matter.
2 A carve-out when the recipient can't receive
What in this rule affects your outbound invoicing
When your customer is technically unable to receive an e-invoice, the law no longer requires you to send one, but an ordinary invoice is still owed. The condition is worded in the law, linked above. Whether a customer can technically receive an e-invoice now matters to how you invoice them, so it belongs in what you know about that customer.
3 The format reference follows the European standard
What in this rule affects your outbound invoicing
The law no longer names the two European standards it used to cite and refers to the European e-invoicing standard under Directive 2014/55/EU instead, so the standard that an agreed alternative invoice format has to meet can move with it.