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Bearing in mind the aspiration of the world economy to create as complete a closed loop of raw materials and energy as possible, it is important to know the individual links in such a system and to systematise the knowledge. Polymer materials, especially poly(vinyl chloride) (PVC), are considered harmful to the environment by a large part of society. The work presents a literature review on mechanical and feedstock recycling. The advantages and disadvantages of various recycling methods and their development perspectives are presented. The general characteristics of PVC are also described. In conclusion, it is stated that there are currently high recycling possibilities for PVC material and that intensive work is underway on the development of feedstock recycling. Based on the literature review, it was found that PVC certainly meets the requirements for materials involved in the circular economy.