A bone anchoring device is provided comprising:a receiving part (5, 5') for coupling a rod (6) to a bone anchoring element (1), the receiving part comprising: a rod receiving portion (9) with a first end (9a), a second end (9b), a central axis (C), and a recess (12) for receiving a rod, the recess extending from the first end in a direction of the second end and defining two free legs (12a, 12b), the rod receiving portion further comprising a first engagement structure (14a, 14b, 140a, 140b) for engagement with an instrument (50, 50')； and a head receiving portion (18) at the second end for accommodating a head (3) of a bone anchoring element, the head receiving portion having a free end (18b) and being flexible for inserting and clamping the head； and a locking ring (8, 8') configured to be arranged around the head receiving portion (18), the locking ring comprising a second engagement structure (88a, 88b, 880a, 880b) for engagement with the instrument, wherein when the locking ring is around the head receiving portion, the locking ring can assume a locking position where the locking ring exerts a force on the head receiving portion of the receiving part to lock an inserted head； and wherein the locking ring is movable out of the locking position towards the first end of the rod receiving portion (9a)； and wherein the first engagement structure (14a, 14b, 140a, 140b) and the second engagement structure (88a, 88b, 880a, 880b) are configured to be simultaneously engaged by the instrument and are suitable to transmit a force via the instrument onto the locking ring and the receiving part such that the locking ring and the receiving part can be moved relative to each other along the central axis (C). Further, an instrument adapted for use with the bone anchoring device is provided, the instrument comprising an outer tube (51) having a third engagement structure (55a, 55b, 550a, 550b) for engaging the second engagement structure (88a, 88b, 880a, 880b) at the locking
