Procedure for manufacturing a polyaxial bone anchoring device, including the polyaxial bone anchoring device an anchoring element (2) with a rod (3), to anchor it in a bone, and a head (4); a receiving piece (5, 5 '), which has an upper end (51) and a lower end (52), a channel (56), to accommodate a rod therein, and a passage (53, 54, 55) , which extends from the upper end (51) to the lower end (52) and includes a seat (54) to accommodate the head (4); a pressure element (6), which is arranged in said step (53) and configured to exert pressure on the head (4), the pressure element being a rigid element without spring parts and the head being able to rotate with respect to the receiving part (5) and locked at an angle by means of the pressure element (6); the pressure element (6, 6 ') comprising at least one recess (600a, 600b; 610a, 610b; 620a, 620b), which faces the inner wall of the receiving part, or a deformable part (601a', 601b ' ) on its outer wall; the receiving part (5) including at least one deformable part (501a, 501b) provided on its inner wall, which, when deformed, engages with the recess (600a, 600b; 610a, 610b; 620a, 620b) of the pressure element, or a recess (500a ', 500b') open at least towards its inner wall; the deformable part (502a, 502b; 601a ', 601b') and the recess (600a, 600b; 610a, 610b; 620a, 620b; 500a ', 500b') arranged in such a way that, by coupling the deformable part with the recess, the pressure element (6) exerts a force on the head that maintains it by friction in an angular position before its blocking, the procedure including the steps of arranging the pressure element (6, 6 ') in the receiving part (5, 5 ') such that the recess (600a, 600b; 610a, 610b; 620a, 620b; 500a', 500b ') is located in axial direction with respect to the deformable part (501a, 501b, 601a ', 601b') such that the deformable part (501a, 501b, 601a ', 601b') can, when deformed, engage with an edge (601a, 601b, 501a ', 501b') of the recess; warp the deformab