Option Explicit
Private Declare PtrSafe Sub GetSystemTime Lib "Kernel32" (ByRef lpSystemTime As SYSTEMTIME)
Private Type SYSTEMTIME
wYear As Integer
wMonth As Integer
wDayOfWeek As Integer
wDay As Integer
wHour As Integer
wMinute As Integer
wSecond As Integer
wMilliseconds As Integer
End Type
Function GMT() As Date
Dim nowGmt As SYSTEMTIME
Application.Volatile
Call GetSystemTime(nowGmt)
GMT = DateValue(nowGmt.wDay & "/" & nowGmt.wMonth & "/" & nowGmt.wYear) + (nowGmt.wHour + 2) / 24 + nowGmt.wMinute / 24 / 60 + nowGmt.wSecond / 24 / 3600
End Function
Public Sub Test()
Dim dt As Date
dt = GMT
Range("d2") = dt 'à adapter
End Sub