This narrative review explores the complex interplay between COVID-19 and multiple sclerosis (MS), detailing shared immunopathogenic mechanisms like cytokine storms, inflammasome activation, and gut-brain axis dysfunction, and the potential for SARS-CoV-2 to trigger or worsen MS. It highlights that low vitamin D levels are a risk factor for both diseases and may be a relevant adjunctive therapy, though evidence is inconclusive, and underscores the need for further research using animal models.