A polyaxial bone anchoring device is provided including a bone anchoring element (1) having a shank (2) for anchoring in the bone and a head (3) a head receiving part (5, 5) having a first end (5a) and an open second end (5b) a central axis (C) extending through the first end (5a) and the second end (5b) and a hollow interior portion (56) in communication with the open second end for receiving the head (3) therein, a locking ring (6) mounted around the head receiving part, the locking ring having a rod receiving portion (63, 64) a cap (8, 8) configured to cover the rod and to engage the head receiving part wherein the cap (8, 8) is rotatable relative to the head receiving part (5) between a first position in which the legs are out of engagement with the head receiving part and a second position in which the legs engage the head receiving part and wherein upon tightening of the locking element the rod and the bone anchoring element (1) are locked with respect to each other.