An apparatus for manufacturing discrete portions (19; 119), comprising: - an advancement device for advancing a flexible material (4; 102) along a path (P1); - a cutting device positioned along said path (P1) for cutting the flexible material (4; 102) so as to obtain a discrete portion (19; 119), the cutting device comprising a laser source so configured as to emit a laser beam incident on a rear face (7; 107) the rear face (7; 107) being opposite a printed front face (5; 105) of the flexible material (4; 102); - a retaining device , for retaining the flexible material (4; 102) while the cutting device cuts the discrete portion (19; 119) from the flexible material (4; 102), which comprises a suction belt having a branch facing the cutting device and a conveying portion arranged downstream of the branch , a separation zone being interposed between the branch and the conveying portion for separating a waste material from the discrete portions (19; 119), so that the conveying portion conveys only the discrete portions (19; 119); - a detachment zone for separating the flexible material from a support layer , the detachment zone being positioned upstream of the cutting device , so that the support layer does not interfere with the cutting device ; - wherein a coupling zone for coupling the discrete portions to the support layer is positioned downstream of the cutting device and downstream of the separation zone , said coupling zone being separated from the separation zone by the conveying portion , said discrete portions are coupled to the support layer from which the self-adhesive layer was previously detached . - an advancement device for advancing a flexible material (4; 102) along a path (P1); - a cutting device positioned along said path (P1) for cutting the flexible material (4; 102) so as to obtain a discrete portion (19; 119), the cutting device comprising a laser source so configured as to emit a laser beam incident on a rear face (7; 107) the rear face (7; 107) being opposite a printed front face (5; 105) of the flexible material (4; 102); - a retaining device , for retaining the flexible material (4; 102) while the cutting device cuts the discrete portion (19; 119) from the flexible material (4; 102), which comprises a suction belt having a branch facing the cutting device and a conveying portion arranged downstream of the branch , a separation zone being interposed between the branch and the conveying portion for separating a waste material from the discrete portions (19; 119), so that the conveying portion conveys only the discrete portions (19; 119); - a detachment zone for separating the flexible material from a support layer , the detachment zone being positioned upstream of the cutting device , so that the support layer does not interfere with the cutting device ; - wherein a coupling zone for coupling the discrete portions to the support layer is positioned downstream of the cutting device and downstream of the separation zone , said coupling zone being separated from the separation zone by the conveying portion , said discrete portions are coupled to the support layer from which the self-adhesive layer was previously detached . <EOS>