The application of DCSBD (Diffuse Coplanar Surface Barrier Discharge) plasma is referred to as the surface modification/activation of materials. The exposure of material surfaces to DCSBD plasma is initiated by changes in their chemical composition, surface wettability and roughness. The given study presents the mentioned plasma application in the context of the modification of the material viscoelastic properties, namely the PVC polymer film. The measurement of viscoelastic properties changes of PVC was primarily examined by a sensitive thermal method of dynamic-mechanical analysis. This analysis allows identifying changes in the glass transition temperature of PVC, before and after DCSBD plasma application, Tangens Delta, supported by glass transition temperatures of Elastic and Loss modulus. The results of the present study prove that DCSBD plasma applied on both sides to PVC surfaces causes changes in its viscoelastic properties. In addition, these changes are presented depending on the variability of the material position, with respect to the winding of the electrodes in the ceramic dielectric generating the DCSBD plasma during modification. The variability of the PVC position holds an important role, as it determines the proportion of filamentous and diffuse components of the plasma that will interact with the material surface during modification. The application of DCSBD plasma must, therefore, be considered a complex modification of the material, and as a result, non-surface changes must also be considered.