Offsets are not allowed in European B-RNAV airspace or in areas where RNP 5 or better is required.
Offsets are allowed in North Atlantic NAT Airspace; in the Oceanic areas of Melbourne and Brisbane FIRs; and in the Oceanic or remote Continental airspace of the following FIRs: India, Bangladesh, China, Malaysia, Maldives, Myanmar, Phillipines, Singapore, Sri Lanka, Vietnam, and Japan. Offsets are also allowed over continental India. Offsets are recommended over African airspace within the IATA Inflight broadcast area.
There may be more, but that is the info I have.
Typhoonpilot