Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
With no annotations provided, the description carries the full burden. It discloses the core behavior (external validation via VIES/HMRC and returning name/address when available), but it does not mention possible failures, network dependency, latency, or what happens for invalid or unregistered VAT numbers.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.