Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
The readOnlyHint annotation already establishes this as a safe read. The description adds real value by disclosing return contents (rows with ledger, VAT code, amount, relation, invoice number) in the absence of an output schema. It says nothing about not-found behavior, auth, or pagination.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.