Typically LVT flooring does not have an AC rating and normally classified by a more generic Usage Class rating used in flooring. Often it is possibly to see how one (Class) relates to another (AC) for comparison guidance.
So, for laminates the nearest to AC3 rating would be - Class 31, to AC4 - Class 32, to AC5 - Class 33 and to AC6 - Class 34.
Hence when you see Class 34 LVT (or another type of flooring as it refers to a general classification system used for flooring made of vinyl, laminate, parquet, ceramic tiles, etc), you can assume similar strength and wear capabilities as AC4 rated Laminates.
Quite often LVT flooring does have a durability measure known as the wear layer. The wear layer can range from 0.10mm (4 Mil) to 0.5mm (20 Mil). Thickness of wear layer of 0.3mm is expected from good quality LVTs and at least 0.5mm to 0.7mm for higher quality LVTs.
Some LVT also have additional anti-scratch coatings with Aluminium Oxide - that is even better in terms of durability and stain resistance.
LVT floors can be also deep cleaned and recoated (typically Polyurethane coating like Dr Schutz) once every 5-10 years or as DIY or by a professional to re-new the look (think of it “sand & re-seal” version for vinyl flooring)
Otherwise, its very easily maintained product on the day to day basis and also waterproof, particularlu products with Class 32 and above.