The ideal situation is that all dates are UTC, in the stored procedures, in process code, in API interfaces etc.
The only time it should not be UTC is directly before it is rendered for a human user
As you indicate a web application, this should be isolatable to just the HTML rendering areas, and this should be the only code you need to change after you switch the DB to UTC
You should just need two function changes:
- Decode human input into a valid date and convert into UTC from that sessions time zone (do this before any other processing logic)
- Convert date value from UTC to current sessions time zone, and format into human readable form (do this just before displaying date)
These two functions should already exist in your UI code for date formatting and validation, they just need tweeking