XL 2016 Heure GMT (Temps universel)

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