A polyaxial bone anchoring device is provided, comprising a bone anchoring element having a shank, a head, a receiving part for pivotably receiving the head, and a channel for receiving a rod a pressure member configured to be arranged in the receiving part and to exert pressure onto and lock the head a locking assembly insertable into the channel, the locking assembly comprising a first locking member having a bore a second locking member to be provided in the bore, wherein, when the second locking member is rotated, in a first configuration, the first locking member and the second locking member are rotationally fixed relative to each other and the first locking element is advanced to contact the pressure member and in a second configuration, the second locking member is rotatable within the first locking member and the second locking member is advanced to contact the rod.