я совсем недавно так лечил:
as.Date(VAR, origin = "1899-12-30")
В доках ?as.Date даже есть пример:
## date given as number of days since 1900-01-01 (a date in 1989)
as.Date(32768, origin = "1900-01-01")
## Excel is said to use 1900-01-01 as day 1 (Windows default) or
## 1904-01-01 as day 0 (Mac default), but this is complicated by Excel
## incorrectly treating 1900 as a leap year.
## So for dates (post-1901) from Windows Excel
as.Date(35981, origin = "1899-12-30") # 1998-07-05
## and Mac Excel
as.Date(34519, origin = "1904-01-01") # 1998-07-05
## (these values come from
http://support.microsoft.com/kb/214330)