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Dear Yurii
Welcome to Microsoft Q&A Forum!
Based on my research, Microsoft has not published any documentation that confirms this behavior as expected. However, I have acknowledged that all‑day event discrepancies between Graph and Outlook Web have been reported by multiple users, and there is currently no official guidance or articles describing this behavior as by design. This appears to be an unexpected behavior but undocumented issue.
Recently, a user shared an alternative method that might be useful in your situation. The approach involves identifying the original time zone by examining the MAPI property returned through singleValueExtendedProperties
You can consult the original discussion and solution here: https://stackoverflow.com/questions/65349822/inconsistent-originalstarttimezone-for-all-day-events/79829561#79829561
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I hope the information above helps clarify the situation you are currently encountering. Wish you a good day!
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