In developed countries IP means submitting patents and real research which build the company's position on the market. That's why they have strong companies and brands. The Polish "IP box" is creating and submitting PDFs with git diffs of Java and TypeScript written for these companies. Just remember to remove passwords and secrets from them, guys.
Not all intellectual property is patented. Anyhow, you don't include git diffs. You cannot, even if you wanted to - the code is not your property. The whole point is that you're selling your intellectual property rights. It also means that the tax office pretty much has to rely on your word that the work is innovative in nature. Obviously they'd be in no position to tell the difference anyway.
