diff --git a/pkg/renderer/context.go b/pkg/renderer/context.go
index 376cb7db..e44001f7 100644
--- a/pkg/renderer/context.go
+++ b/pkg/renderer/context.go
@@ -15,7 +15,7 @@ type Context struct {
 	Attributes           types.Attributes
 	ElementReferences    types.ElementReferences
 	HasHeader            bool
-	SectionNumbering     SectionNumbers
+	SectionNumbering     types.SectionNumbers
 }
 
 // NewContext returns a new rendering context for the given document.
diff --git a/pkg/renderer/section_numbering.go b/pkg/renderer/section_numbering.go
deleted file mode 100644
index d6f59275..00000000
--- a/pkg/renderer/section_numbering.go
+++ /dev/null
@@ -1,42 +0,0 @@
-package renderer
-
-import (
-	"strconv"
-
-	"github.com/bytesparadise/libasciidoc/pkg/types"
-)
-
-// SectionNumbers a registry of section numbers
-
-type SectionNumbers map[string]string // assigned number by section id
-
-// NewSectionNumbers initializes the registry with the content of the given doc
-// (ie, it traverses the doc to look for sections, and assigns them numbers, incrementally)
-func NewSectionNumbers(doc *types.Document) (SectionNumbers, error) {
-	// traverse doc and its sections and assign numbers to the latters
-	return traverseElements(doc.Elements, "")
-}
-
-func traverseElements(elements []interface{}, prefix string) (map[string]string, error) {
-	result := map[string]string{}
-	counter := 0
-	for _, e := range elements {
-		if s, ok := e.(*types.Section); ok {
-			id, err := s.GetID()
-			if err != nil {
-				return nil, err
-			}
-			counter++
-			n := prefix + strconv.Itoa(counter)
-			result[id] = n
-			numbers, err := traverseElements(s.Elements, n+".")
-			if err != nil {
-				return nil, err
-			}
-			for id, n := range numbers {
-				result[id] = n
-			}
-		}
-	}
-	return result, nil
-}
diff --git a/pkg/renderer/section_numbering_test.go b/pkg/renderer/section_numbering_test.go
deleted file mode 100644
index 5a2ab28d..00000000
--- a/pkg/renderer/section_numbering_test.go
+++ /dev/null
@@ -1,47 +0,0 @@
-package renderer_test
-
-import (
-	"github.com/bytesparadise/libasciidoc/pkg/renderer"
-	"github.com/bytesparadise/libasciidoc/pkg/types"
-
-	. "github.com/onsi/ginkgo/v2"
-	. "github.com/onsi/gomega"
-)
-
-var _ = Describe("section numbering", func() {
-
-	It("should number sections", func() {
-		// given
-		doc := &types.Document{
-			Elements: []interface{}{
-				&types.Section{
-					Attributes: types.Attributes{
-						types.AttrID: "_section_1",
-					},
-					Elements: []interface{}{
-						&types.Section{
-							Attributes: types.Attributes{
-								types.AttrID: "_section_1a",
-							},
-							Elements: []interface{}{},
-						},
-						&types.Section{
-							Attributes: types.Attributes{
-								types.AttrID: "_section_1b",
-							},
-							Elements: []interface{}{},
-						},
-					},
-				},
-			},
-		}
-		// when
-		n, err := renderer.NewSectionNumbers(doc)
-
-		// then
-		Expect(err).NotTo(HaveOccurred())
-		Expect(n["_section_1"]).To(Equal("1"))
-		Expect(n["_section_1a"]).To(Equal("1.1"))
-		Expect(n["_section_1b"]).To(Equal("1.2"))
-	})
-})
diff --git a/pkg/renderer/sgml/elements.go b/pkg/renderer/sgml/elements.go
index 5892fd9c..a4600d97 100644
--- a/pkg/renderer/sgml/elements.go
+++ b/pkg/renderer/sgml/elements.go
@@ -7,7 +7,6 @@ import (
 	"github.com/bytesparadise/libasciidoc/pkg/types"
 
 	"github.com/pkg/errors"
-	log "github.com/sirupsen/logrus"
 )
 
 func (r *sgmlRenderer) renderElements(ctx *renderer.Context, elements []interface{}) (string, error) {
@@ -119,7 +118,7 @@ func (r *sgmlRenderer) renderElement(ctx *renderer.Context, element interface{})
 }
 
 func (r *sgmlRenderer) renderPlainText(ctx *renderer.Context, element interface{}) (string, error) {
-	log.Debugf("rendering plain string for element of type %T", element)
+	// log.Debugf("rendering plain string for element of type %T", element)
 	switch e := element.(type) {
 	case []interface{}:
 		return r.renderInlineElements(ctx, e, withRenderer(r.renderPlainText))
diff --git a/pkg/renderer/sgml/html5/section_test.go b/pkg/renderer/sgml/html5/section_test.go
index 1e4436b4..af0af1f2 100644
--- a/pkg/renderer/sgml/html5/section_test.go
+++ b/pkg/renderer/sgml/html5/section_test.go
@@ -153,7 +153,7 @@ var _ = Describe("sections", func() {
 			Expect(RenderHTML(source)).To(MatchHTML(expected))
 		})
 
-		It("with numbering", func() {
+		It("with numbering always enabled", func() {
 			source := `= A title
 :sectnums:
 
@@ -198,6 +198,64 @@ var _ = Describe("sections", func() {
 <div class="sectionbody">
 </div>
 </div>
+`
+			Expect(RenderHTML(source)).To(MatchHTML(expected))
+		})
+
+		It("with numbering disabled and enabled again", func() {
+			source := `= A title
+:sectnums!:
+
+== Disclaimer
+
+:sectnums:
+
+== Section A
+
+=== Section A.a
+
+=== Section A.b
+
+==== Section that shall not be in ToC
+
+== Section B
+
+=== Section B.a
+
+== Section C`
+
+			expected := `<div class="sect1">
+<h2 id="_disclaimer">Disclaimer</h2>
+<div class="sectionbody">
+</div>
+</div>
+<div class="sect1">
+<h2 id="_section_a">1. Section A</h2>
+<div class="sectionbody">
+<div class="sect2">
+<h3 id="_section_a_a">1.1. Section A.a</h3>
+</div>
+<div class="sect2">
+<h3 id="_section_a_b">1.2. Section A.b</h3>
+<div class="sect3">
+<h4 id="_section_that_shall_not_be_in_toc">1.2.1. Section that shall not be in ToC</h4>
+</div>
+</div>
+</div>
+</div>
+<div class="sect1">
+<h2 id="_section_b">2. Section B</h2>
+<div class="sectionbody">
+<div class="sect2">
+<h3 id="_section_b_a">2.1. Section B.a</h3>
+</div>
+</div>
+</div>
+<div class="sect1">
+<h2 id="_section_c">3. Section C</h2>
+<div class="sectionbody">
+</div>
+</div>
 `
 			Expect(RenderHTML(source)).To(MatchHTML(expected))
 		})
diff --git a/pkg/renderer/sgml/inline_elements.go b/pkg/renderer/sgml/inline_elements.go
index cacc4a9c..e16d9390 100644
--- a/pkg/renderer/sgml/inline_elements.go
+++ b/pkg/renderer/sgml/inline_elements.go
@@ -5,7 +5,6 @@ import (
 
 	"github.com/bytesparadise/libasciidoc/pkg/renderer"
 	"github.com/bytesparadise/libasciidoc/pkg/types"
-	log "github.com/sirupsen/logrus"
 )
 
 func (r *sgmlRenderer) renderInlineElements(ctx *renderer.Context, elements []interface{}, options ...lineRendererOption) (string, error) {
@@ -32,9 +31,9 @@ func (r *sgmlRenderer) renderInlineElements(ctx *renderer.Context, elements []in
 			buf.WriteString(renderedElement)
 		}
 	}
-	if log.IsLevelEnabled(log.DebugLevel) {
-		log.Debugf("rendered inline elements: '%s'", buf.String())
-	}
+	// if log.IsLevelEnabled(log.DebugLevel) {
+	// 	log.Debugf("rendered inline elements: '%s'", buf.String())
+	// }
 	return buf.String(), nil
 }
 
diff --git a/pkg/renderer/sgml/renderer.go b/pkg/renderer/sgml/renderer.go
index d7366ded..6a40cdd3 100644
--- a/pkg/renderer/sgml/renderer.go
+++ b/pkg/renderer/sgml/renderer.go
@@ -172,13 +172,8 @@ func (r *sgmlRenderer) Render(ctx *renderer.Context, doc *types.Document, output
 			}
 		}
 	}
-	if ctx.Attributes.Has(types.AttrSectionNumbering) || ctx.Attributes.Has(types.AttrNumbered) {
-		var err error
-		if ctx.SectionNumbering, err = renderer.NewSectionNumbers(doc); err != nil {
-			return metadata, errors.Wrapf(err, "unable to render full document")
-		}
-	} else {
-		log.Debug("section numbering is not enabled")
+	if ctx.SectionNumbering, err = doc.SectionNumbers(); err != nil {
+		return metadata, errors.Wrapf(err, "unable to render full document")
 	}
 
 	// needs to be set before rendering the content elements
diff --git a/pkg/types/section_numbering_test.go b/pkg/types/section_numbering_test.go
new file mode 100644
index 00000000..a913aca7
--- /dev/null
+++ b/pkg/types/section_numbering_test.go
@@ -0,0 +1,207 @@
+package types_test
+
+import (
+	"github.com/bytesparadise/libasciidoc/pkg/types"
+
+	. "github.com/onsi/ginkgo/v2"
+	. "github.com/onsi/gomega"
+)
+
+var _ = Describe("section numbering", func() {
+
+	It("should always number sections - explicitly in document header", func() {
+		// given
+		doc := &types.Document{
+			Elements: []interface{}{
+				&types.DocumentHeader{
+					Elements: []interface{}{
+						&types.AttributeDeclaration{
+							Name: types.AttrSectionNumbering,
+						},
+					},
+				},
+				&types.Section{
+					Attributes: types.Attributes{
+						types.AttrID: "_section_1",
+					},
+					Elements: []interface{}{
+						&types.Section{
+							Attributes: types.Attributes{
+								types.AttrID: "_section_1a",
+							},
+							Elements: []interface{}{},
+						},
+						&types.Section{
+							Attributes: types.Attributes{
+								types.AttrID: "_section_1b",
+							},
+							Elements: []interface{}{},
+						},
+					},
+				},
+			},
+		}
+		// when
+		n, err := doc.SectionNumbers()
+
+		// then
+		Expect(err).NotTo(HaveOccurred())
+		Expect(n["_section_1"]).To(Equal("1"))
+		Expect(n["_section_1a"]).To(Equal("1.1"))
+		Expect(n["_section_1b"]).To(Equal("1.2"))
+	})
+
+	It("should always number sections - explicitly in document body", func() {
+		// given
+		doc := &types.Document{
+			Elements: []interface{}{
+				&types.AttributeDeclaration{
+					Name: types.AttrSectionNumbering,
+				},
+				&types.Section{
+					Attributes: types.Attributes{
+						types.AttrID: "_section_1",
+					},
+					Elements: []interface{}{
+						&types.Section{
+							Attributes: types.Attributes{
+								types.AttrID: "_section_1a",
+							},
+							Elements: []interface{}{},
+						},
+						&types.Section{
+							Attributes: types.Attributes{
+								types.AttrID: "_section_1b",
+							},
+							Elements: []interface{}{},
+						},
+					},
+				},
+			},
+		}
+		// when
+		n, err := doc.SectionNumbers()
+
+		// then
+		Expect(err).NotTo(HaveOccurred())
+		Expect(n["_section_1"]).To(Equal("1"))
+		Expect(n["_section_1a"]).To(Equal("1.1"))
+		Expect(n["_section_1b"]).To(Equal("1.2"))
+	})
+
+	It("should never number sections - explicitly", func() {
+		// given
+		doc := &types.Document{
+			Elements: []interface{}{
+				&types.AttributeReset{
+					Name: types.AttrSectionNumbering,
+				},
+				&types.Section{
+					Attributes: types.Attributes{
+						types.AttrID: "_section_1",
+					},
+					Elements: []interface{}{
+						&types.Section{
+							Attributes: types.Attributes{
+								types.AttrID: "_section_1a",
+							},
+							Elements: []interface{}{},
+						},
+						&types.Section{
+							Attributes: types.Attributes{
+								types.AttrID: "_section_1b",
+							},
+							Elements: []interface{}{},
+						},
+					},
+				},
+			},
+		}
+		// when
+		n, err := doc.SectionNumbers()
+
+		// then
+		Expect(err).NotTo(HaveOccurred())
+		Expect(n).To(BeEmpty())
+	})
+
+	It("should never number sections - by default", func() {
+		// given
+		doc := &types.Document{
+			Elements: []interface{}{
+				&types.Section{
+					Attributes: types.Attributes{
+						types.AttrID: "_section_1",
+					},
+					Elements: []interface{}{
+						&types.Section{
+							Attributes: types.Attributes{
+								types.AttrID: "_section_1a",
+							},
+							Elements: []interface{}{},
+						},
+						&types.Section{
+							Attributes: types.Attributes{
+								types.AttrID: "_section_1b",
+							},
+							Elements: []interface{}{},
+						},
+					},
+				},
+			},
+		}
+		// when
+		n, err := doc.SectionNumbers()
+
+		// then
+		Expect(err).NotTo(HaveOccurred())
+		Expect(n).To(BeEmpty())
+	})
+
+	It("should number sections when enabled - case 1", func() {
+		// given
+		doc := &types.Document{
+			Elements: []interface{}{
+				&types.AttributeReset{
+					Name: types.AttrSectionNumbering,
+				},
+				&types.Section{
+					Attributes: types.Attributes{
+						types.AttrID: "_disclaimer",
+					},
+				},
+				&types.AttributeDeclaration{
+					Name: types.AttrSectionNumbering,
+				},
+				&types.Section{
+					Attributes: types.Attributes{
+						types.AttrID: "_section_1",
+					},
+					Elements: []interface{}{
+						&types.Section{
+							Attributes: types.Attributes{
+								types.AttrID: "_section_1a",
+							},
+							Elements: []interface{}{},
+						},
+						&types.Section{
+							Attributes: types.Attributes{
+								types.AttrID: "_section_1b",
+							},
+							Elements: []interface{}{},
+						},
+					},
+				},
+			},
+		}
+		// when
+		n, err := doc.SectionNumbers()
+
+		// then
+		Expect(err).NotTo(HaveOccurred())
+		Expect(n["_disclaimer"]).To(BeEmpty())
+		Expect(n["_section_1"]).To(Equal("1"))
+		Expect(n["_section_1a"]).To(Equal("1.1"))
+		Expect(n["_section_1b"]).To(Equal("1.2"))
+	})
+})
diff --git a/pkg/types/types.go b/pkg/types/types.go
index c4f06c85..4913191a 100644
--- a/pkg/types/types.go
+++ b/pkg/types/types.go
@@ -141,6 +141,58 @@ func (d *Document) AddElement(element interface{}) error {
 	return nil
 }
 
+type SectionNumbers map[string]string // assigned number by section id
+
+func (d *Document) SectionNumbers() (SectionNumbers, error) {
+	enabled := false
+	if h := d.Header(); h != nil {
+		// lookup the `sectnums` or `numbered` attribute in the header
+		var err error
+		if _, enabled, err = traverseElements(h.Elements, false, ""); err != nil {
+			return nil, err
+		}
+	}
+	numbers, _, err := traverseElements(d.Elements, enabled, "") // disabled by default
+	return numbers, err
+}
+
+func traverseElements(elements []interface{}, enabled bool, prefix string) (map[string]string, bool, error) {
+	result := map[string]string{}
+	counter := 0
+	for _, e := range elements {
+		switch e := e.(type) {
+		case *AttributeDeclaration:
+			if e.Name == AttrSectionNumbering || e.Name == AttrNumbered {
+				enabled = true
+			}
+		case *AttributeReset:
+			if e.Name == AttrSectionNumbering || e.Name == AttrNumbered {
+				enabled = false
+			}
+		case *Section:
+			var n string
+			if enabled {
+				id, err := e.GetID()
+				if err != nil {
+					return nil, false, err
+				}
+				counter++
+				n = prefix + strconv.Itoa(counter)
+				result[id] = n
+			}
+			numbers, en, err := traverseElements(e.Elements, enabled, n+".")
+			if err != nil {
+				return nil, false, err
+			}
+			enabled = en
+			for id, n := range numbers {
+				result[id] = n
+			}
+		}
+	}
+	return result, enabled, nil
+}
+
 // ------------------------------------------
 // Document Metadata
 // ------------------------------------------