A receiving part for coupling a rod to a bone anchoring element includes a receiving part body having a first end, a second end, a channel for receiving a rod, an accommodation space for accommodating a head of a bone anchoring element, and an opening at the second end for inserting the head, and a pressure element configured to be positioned at least partly in the accommodation space, the pressure element having a first end, a second end, a central axis, and a flexible portion to clamp an inserted head. The flexible portion has a first slit spaced apart from the second end of the pressure element that extends at least partially around the central axis, and a second slit that extends from the second end of the pressure element into the first slit. The first slit extends away from the second slit and is longer than the second slit.