Skype, the Internet phone service, has filed with the SEC for an IPO, and will be listed on the NASDAQ.

Skype is reporting EBITDA of $115.8 million on $406.2 million in net revenue for the first six months of this year.

The document reports a loss of $368.6 million on revenue of $718.9 million for 2009, during which Skype spun off from eBay. Most of that loss was connected to Skype's huge legal settlement with its founders -- many more details about that here.

Skype users have racked up 95 billion minutes of voice and video call time so far this year.

Click for a larger (legible) version of the financials:

Skype is still rapidly growing its user base: Its 560 million registered users figure is up 41% year-over-year. And it has 8.1 million paying users, up 23% year-over-year, who spend an average $96 per year. "Classic freemium," as AllThingsD's Peter Kafka tweets. (More of Peter's coverage here.)