Essentially the zen of zeroing any laser, offset or inline, visible or IR, is to align the horizontal axis exactly n-units of measure off of the zero in whatever direction of offset. However, because the vertical component always changes, in that regard we will be ignoring that for now.
So, in the interest of brevity, I will describe it as such. The bullet impacts the target. The laser should be zero'd the same offset distance at the point of impact as the offset distance from the centerline of the bore to the laser aperture. Essentially, you want the laser to be exactly parallel to the bore line. As such your laser will always be some distance offset from the point of impact, and ideally the same distance at any range. Obviously at ranges long enough for spin drift to come into play this no longer applies. This is the ideal. THE LASER WILL NEVER ZERO IN THE HORIZONTAL COMPONENT if aligned correctly.
Remember, the greater the offset, the more drastic the POA/POI difference will be at distances beyond your zero, if you choose to zero at the same POA as your optic and don't take the offset variable into consideration.
That's the horizontal component of the issue.
The vertical component of the issue is essentially moot. Because a bullet is not a laser, the vertical offset from POI must be decided upon by the shooter. Best practice is to either zero at some known distance used as a reference for holdovers (i.e. 100m) or the most common engagement distance. If you're a farmer and are consistently taking 135 yd shots at hogs on your property, it is probably easier to zero your vertical component of offset at 135 yds. Point, click, done. However, if you're taking shots over a wide variety of distances, it is better to zero for a known distance, and use your holdovers based on known bullet drop data.
Remember, horizontal offset means your POA with the laser should be n-distance horizontally from the POI where n is the distance from bore line to laser aperture. Vertical offset needs to be decided upon based on the needs of the individual shooter.
Here are the targets used by the Army to aid in zeroing their lasers. As you can see, they offset based on horizontal distance from bore line to laser, and vertically to coincide with their standard operating procedure for a battle sight zero.
Now, the caveat. Realistically within laser engagement ranges that most people will be using, it won't matter. The offset distance will normally be close enough that doing a true POA/POI zero with the laser will probably not have any serious effect on your shot placement.