What Is Vinyl Plank Flooring? At its heart, plank vinyl floor, also called luxury vinyl plank (LVP) or luxury vinyl floor (LVF), Vinyl is a type of flooring that is made out of synthetic materials such as fibreglass, PVC vinyl, and a plasticizer. It's especially durable because it's made from multiple layers and has a thick core to keep you comfortable when you're walking. Vinyl flooring is especially celebrated for its resistance to moisture