[FIX] l10n_pl_edi: take into account K_12 tax for reverse charge

**PROBLEM**
K_12 taxes needs to be reported as reverse charge tax.

**STEP TO REPRODUCE**
1. Create an invoice with the tax 0% EU U.
2. Send the invoice the ksef.
3. Open the xml, an notice P_18 value is 2 (meaning no reverse charge), and there is no tag P_13_10.
expected behavior: P_18 = 1, P_13_10 = base for the tax.

opw-6460338

closes odoo/odoo#285811

X-original-commit: d9d69c334eeb8e7ac6d6b0096aced37c7a5e2f6b
Signed-off-by: John Laterre (jol) <jol@odoo.com>
Signed-off-by: Léo Gizard (legi) <legi@odoo.com>