Public Sub PasteSpecial()
    ' Сочетание клавиш: Ctrl+F

    ActiveCell.PasteSpecial _
      Paste:=xlPasteValues, _
      Operation:=xlNone, _
      SkipBlanks:=False, _
      Transpose:=False
End Sub

Private varValue As Variant

Public Sub PasteSpecial()
    ' Сочетание клавиш: Ctrl+F
    
    varValue = ActiveCell

    ActiveCell.PasteSpecial _
      Paste:=xlPasteValues, _
      Operation:=xlNone, _
      SkipBlanks:=False, _
      Transpose:=False
    
    Application.OnUndo "Undo PasteSpecial", "UndoPaste"
End Sub

Public Sub UndoPaste()
    ActiveCell = varValue
End Sub

Private Type typRange
    varValue As Variant
    strAddress As String
End Type

Private rng() As typRange

Public Sub PasteSpecial()
    ' Сочетание клавиш: Ctrl+F
    
    Dim cel As Range
    Dim intI As Integer
    
    If TypeName(Selection) <> "Range" Then Exit Sub
    
    ReDim rng(Selection.Count)

    For Each cel In Selection
        rng(intI).varValue = cel.Value
        rng(intI).strAddress = cel.Address
        intI = intI +  1 
    Next cel

    Selection.PasteSpecial _
      Paste:=xlPasteValues, _
      Operation:=xlNone, _
      SkipBlanks:=False, _
      Transpose:=False
    
    Application.OnUndo "Undo PasteSpecial", "UndoPaste"
End Sub

Public Sub UndoPaste()
    Dim intI As Integer

    On Error GoTo HandleErr
    
    For intI =  0  To UBound(rng) -  1 
        Range(rng(intI).strAddress) = rng(intI).varValue
    Next intI

    Exit Sub
    
HandleErr:
    MsgBox "Невозможно отменить."
End Sub