The Migration Guide is here.

The when criteria is to check for the presence of the quarkus maven plugin

<groupId>io.quarkus</groupId>
<artifactId>quarkus-maven-plugin</artifactId>

The issue type is potential, 1 SP, with the message to state:
Please verify that your Quarkus Maven Plugin is configured as shown below.

https://github.com/quarkusio/quarkus/wiki/Migration-Guide-1.12#quarkus-maven-plugin