The MSCA explained by your National Contact Points
H2020 general: Is VAT eligible in MSCA projects only when it is not deductible for an institution as it is for the whole H2020?
The MSCA Model Grant Agreement does not mention VAT at all – not even once. For the unit costs to be eligible, the units have to be eligible. As with MCA flat rates in FP7, the eligibility / non-eligibility costs is not part of the rules.