The woman will stand trial at a court in the regional capital Rzeszów alongside six men, prosecutors said.
Her son was under 15 when the alleged offenses took place.
Prosecutors say the abuse occurred repeatedly between October 2020 and June 2024, when the woman was arrested and remanded in custody.
"Prosecutors established that the accused repeatedly raped her own child and subjected him to other sexual acts," prosecutor Krzysztof Ciechanowski said.
"She carefully recorded everything in photographs and videos and then supplied the material, for payment, to people identified during the investigation," he added.
Prosecutors say the woman treated the activity as a regular source of income.
She faces charges including rape of a direct descendant under 15, recording the offenses, sexual abuse of a child and incest.
She is also accused of producing, displaying and possessing pornographic material involving a minor.
The investigation began after officers from the Rzeszów branch of Poland’s Central Bureau for Combating Cybercrime (CBZC) discovered that the woman had been sending users of an online platform images documenting sexual acts involving her son.
Fourteen people have been charged in the case. Police arrested 13 men from different parts of Poland in addition to the woman.
All were charged with possessing pornographic material involving minors, while nine were also accused of encouraging the woman to sexually abuse her son.
Seven of the men admitted guilt and asked to be sentenced without a full trial.
On February 9, the Rzeszów District Court sentenced them to penalties ranging from a six-month suspended prison term to two years and 10 months in prison.
The court also barred them for several years from jobs involving the education, medical treatment or care of minors. They were ordered to make payments ranging from PLN 10,000 (EUR 2,300, USD 2,700) to PLN 30,000.
The indictment filed on August 5 covers the woman and the remaining six men, aged between 30 and 50, who did not seek sentencing under the same procedure, state news agency PAP reported.
The woman faces a sentence of at least five years in prison and could receive a life sentence. The six men face sentences of up to 15 years.
(rt/gs)
Source: IAR/PAP, tvp.info, TVN24