Dates are stored as the number of days elapsed since the base date in 1904 or 1900. For example 31 Jan 2005 is 36921 in one system and 38383 in the other.
So to merge the spreadsheets you are going to have to change all date numbers in one of the workbooks by adding or subtracting the constant difference depending which date system to use in the final result.
It may be possible to write a macro that would test each cell's format to see if it is a date and to adjust the number accordingly. This assumes all dates are formatted in the same consistent way.
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