Time zones are tricky, but there are some requirements that make it possible to rule out many apparent solutions because they violate some critical invariant. For example. Timezone cannot be scoped to the file. This is because many users (myself included) have a single org file that is used in and across multiple timezones. Thus the original proposal in this thread to have a #+timezone: keyword is insufficient for many use cases, and can lead to significant confusion and bad data.
Similarly it is probably a bad idea to always use UTC because even though it will technically always be correct (while on Earth ...), it means that the user will need to have kept track of their spatial coordinates in addition, and in addition there will be an eternal dependency on the timezone database in order to correctly reconstruct what the timezone would have been. All in all it is better to assume that the user has correctly configured their clock for their needs, and record the timestamp with timezone offset (NOTE textual timezones cannot be used in timestamps for a variety of reasons not the least of which is that they are ambiguous, see CST for example). Sadly, the ISO8601 timestamp specification for a negative timezone offset uses a hyphen minus, the same as the date separator, so that baggage is going to be with us for the rest of time (at least until someone comes up with something better than ISO8601), but at least it requires no additional information to capture all the information needed to correctly reconstruct the time that it stamped. Finding a timestamp format that has a regular grammar, is invariant to changes in the location and time of the user (What if the user is on Mars? What happens after year 9999? What happens if someone needs to reference a date in the far future? What if someone wants to mention a historical date e.g. 1000BCE?), doesn't require external information, and is also somewhat human readable, is a major challenge. If we could serialize something like the unix epoch into a file and render it differently in the buffer that might work, however that defeats one of the major points of using org as a plain text format. My proposal at the moment based on the constraints imposed by the current timestamp format that includes the repeat or delay syntax would be the following (date and time and day are separated by a space) date: ([+-][0-9]\+|[0-9]{4})(-[0-9]{2}){2} time: ([0-9]{2}:[0-9]{2}(:[0-9]{2}(,[0-9]{1,9})?)?[+-][0-9]{2}:[0-9]{2})? day: ([a-zA-Z0-9]\+)? followed by a space and then the repeat or delay for example [+10000-01-01 10:11:00,992315771-04:00 Sat] or [-480-08-20 05:00+01:00] or more temporally local [2021-03-03 17:43-07:00 Sat] This is the closest I have been able to get while working through formalizing all of org syntax and trying to come up with more robust solutions for timestamps. For comparison see org-ts-regex and friends in org.el. I have also not come up with a better solution for the repeat or delay syntax, though ISO8601 interval specification might be an option. Similarly there are extensions for dealing with uncertain dates and times, but I don't have good proposals for those right now, and the use cases are also somewhat out of scope. Best, Tom