A device (1) for making vent holes in plastic stabilizing covering for a palletised load (32), comprises a support structure (2) equipped with a fixed basement (5) and with a vertical structure (7, 9), which projects according to a vertical direction "Z", a perforating head (3) positioned on said vertical structure (7, 9) and equipped with perforating elements (4) for making vent holes in the plastic cover of the load (32), the perforating elements (4) project according to a line and according to a transversal direction "Y", the vertical structure (7, 9) comprises vertical actuators for moving the perforating head (3) in a controlled manner according to the vertical direction "Z", along the vertical structure (7, 9) itself; the present invention also concerns a method for making the vent holes according to transversal lines parallel to the transversal direction "Y", repeating such holes with displacements according to the vertical direction "Z".