The Belgian government also intends to, officially, make B2B e-invoicing mandatory

The Belgian government has proposed a mandatory B2B e-invoicing scheme, following discussions and drafts throughout 2023.
The official draft text has been published and is publicly available.
The key drivers for this proposal are administrative simplification and closing the VAT gap.
The rules are based on the B2G e-invoicing rules and will use the PEPPOL-BIS format as the standard.
E-invoices must be issued by VAT registered entities in Belgium and received by VAT registered entities in Belgium.
The object of the e-invoice must be a supply located in Belgium and not exempt under the Belgian VAT Code.
No specific sanctions are provided for non-compliance with the e-invoicing obligation.

See also Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
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E-invoicing