A polyaxial bone anchoring device is provided including a bone anchoring element (1); a receiving part (4,4') for a rod (5); an insert piece (6,6',6'') that can be mounted to the receiving part (4,4'), having a seat (18) for the head of the bone anchoring element (1) to permit pivoting of the head relative to the seat, wherein the insert piece (6,6',6'') has a bounding edge with an opening (17) that is smaller than that of the head; and wherein the bounding edge permits the bone anchoring element (1) to pivot at a larger angle at a first location of the bounding edge than at another location of the bounding edge; and wherein the insert piece (6,6',6'') is rotatable with respect to the receiving part and wherein the receiving part (4,4') has a first flat surface portion (13) for supporting the insert piece (6,6',6''), which has a second flat surface portion (15a) facing the first flat surface portion (13). Alternatively, interchangeable insert pieces may be provided.