With the appearance of the COVID-19 pandemic, the usual business environment has changed and the "new normal" became something that was unimaginable before. In a very short period of time, the business became virtual and digitized, work began to be done in a way that was thought to be impossible, maybe in the future. That future didn't just knock on our doors a little bit earlier, but turned the business world and the overall way of thinking about it. Virtual assistance was not created as a product of the pandemic, it existed many years earlier and this new situation brought her to the surface and showed her to the business world. This paper presents the concept of virtual assistance and the profession of virtual assistant. The field of activity of virtual assistants is defined by the clients they work for and provide services in the field of: marketing, human resources, administration and project management, the range of business is really wide. Some of the various jobs are: management social networks, managing finances, organizing time, managing various tasks, schedule planning, booking appointment and travel organization, data entry, analysis creation and more. The paper analyzed the representation of virtual assistants in the economy in Croatia and in the world. A business plan for opening of a virtual company assistance was drawn up as a recommendation to similar projects. This specialist thesis will serve as help and support for entrepreneurs who will use the services of virtual assistants to improve your business, primarily to save time but also financial resources.