The present application relates to an apparatus for cutting flexible material. This cutting apparatus comprises: a feed line of a flexible material (2), feeding means (8) for feeding each layer (9, 10, 11, 12) so as to couple said layers (9, 10, 11, 12) to each other along the line of feed and to define said material (2), a first cutting unit (13), arranged on the feeding line, to carry out a first shaping process on said material (2), and a second cutting unit (14), arranged on the feeding line (6) downstream of said first cutting unit (13), to carry out a second shaping process on said shaped material (2). Said second cutting unit (14) has at least a laser emitter (16) to carry out finishing work on the material (2) shaped in the first cutting unit (13).