Depends on how accurately your Picatinny rail is milled onto the top of your upper receiver and how well the receiver axis aligns with the barrel. With some ARs the long axis of the Pic rail deviates sufficiently from the bore axis either horizontally or vertically that an adjustment in windage, elevation, or both will be required. I had to move a scope mount one rail slot forward on one AR that I was shooting at an event, and found that it required a windage adjustment of a couple of MOA afterwards.
If you make a big forward or back adjustment, I think it will be akin to lengthening or shortening your sight radius with iron sights. Since the bore axis is inclined relative to the sight axis, if you shorten the sight radius the angle of the bore to the sight axis gets a bit steeper. If you go back, it gets a bit less steep, so either way the near zero point will change. If I am wrong on that point someone please correct me.