In the item table and also in Sales Price table we find the fields "Price Includes VAT" and "VAT Bus. Posting Gr. (Price)".
With these information we can set unit Prices including VAT and use these prices on invoices.
We can create price lists with unit prices including VAT.

For resources we don’t have the same option, neither in the resource table nor in the resource price table. We can only specify the unit price excluding VAT.
It is possible to create an invoice for a resource and NAV calculates the Price Incl. VAT for that invoice automatically.  But it is not possible to keep / manage the “Price Including VAT” for a resource in the same way as it can be done for items. We cannot create a price list for resources prices including VAT

It would very helpful to have the same capability for resource prices as for item prices