Abstract: A process for building tyres for vehicle wheels, includes forming a plurality of strip-like elements in such a manner that the opposite end edges of each strip-like element are cut according to at least one cutting angle; and forming at least one first reinforcing layer and one second reinforcing layer which radially overlap each other on a laying surface radially external to a forming drum. Each reinforcing layer includes a succession of strip-like elements disposed circumferentially in a mutually approached relationship, wherein the opposite end edges of each strip-like element form, in succession with each other, axially opposite respective edges of the first reinforcing layer and second reinforcing layer, wherein at least one of the axially opposite edges of at least one of the first reinforcing layer and the second reinforcing layer is at least partly indented.