Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare readOnlyHint/idempotentHint/non-destructive, so the safety profile is covered. The description adds the bidirectional net↔gross nature of the operation and the three outputs, but since an output schema exists and 'Returns HT, TTC, and tax amount' restates it, the incremental behavioral value is modest.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.