A polyaxial bone anchoring device is provided comprisinga bone anchoring element (1) comprising a head (3) and a shank (2), the head having a portion with a greatest diameter (E)a receiving part (5, 5, 500) for receiving a rod (100) for coupling the rod to the bone anchoring element,the receiving part (5 5 500) comprising a top end (5a) and a bottom end (5b), a first passage (51) coaxial with a first longitudinal axis (51a) and a second passage (56) coaxial with a second longitudinal axis (56a), wherein the first and second longitudinal axes intersectwherein the first passage (51) includes a seat (62, 63 92) that opens toward the bottom end (5b), the seat being configured to allow pivoting of the head relative to the seatwherein the seat (62, 63 92) is substantially symmetrical with respect to the pivoting of the head when the head pivots in any direction and in the respective opposite direction and wherein the head (3) is insertable into the seat (62, 63 92) from the bottom end.
