Dates in Excel are number of whole and fractional days since Jan 1, 1900
So number of days to the left of the decimal and parts of a day (i.e. time) to the right of the decimal
Sub test()
Dim d As Date
d = Now
MsgBox Format(d, "yyyy-mm-dd hh:mm:ss")
MsgBox Format(d - Int(d), "hh:mm:ss")
End Sub
BUT there is a lot of precision (more decimals) that you might need to address. For example the Now above is really = 42452.6735185185. This means that the 'seconds' might look the same, but could be different in the 8th place. This might be another option
Option Explicit
Sub test()
Dim WithDays As Date, WithoutDays As Date
WithDays = Now
WithoutDays = WithDays - Int(WithDays) + 0.000001
If Format(WithDays, "hh:mm:ss") = Format(WithoutDays, "hh:mm:ss") Then
MsgBox "Same"
End If
End Sub