=ПРАВСИМВ(A1;2)&"-"&ПСТР(A1;4;2)&"-"&ЛЕВСИМВ(A1;2)
Sub ReverseString()
Dim WB As Workbook
Dim WS As Worksheet
Dim R As Integer
Set WB = Excel.ActiveWorkbook
Set WS = WB.Worksheets("reverse")
' Меняется столбец A1
R = 1
While (WS.Cells(R, 1).Value <> "")
s = Split(WS.Cells(R, 1).Value, "-")
WS.Cells(R, 1).Value = Join(Array(s(2), s(1), s(0)), "-")
R = R + 1
Wend
End Sub