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We evaluate in the next-to-leading approximation the forward impact factorfor the virtual photon to light vector meson transition in the case oflongitudinal polarization. We find that in the hard kinematic domain, both inthe leading and in the next-to-leading approximation, the expression for theimpact factor factorizes, up to power suppressed corrections, into theconvolution of a perturbatively calculable hard-scattering amplitude and ameson twist-2 distribution amplitude.Comment: 31 pages latex; few comments and one reference added; version to  appear in Eur. Phys. Journal

The impact factor for the virtual photonto light vector meson transition