A polyaxial bone anchoring device is provided, comprising a bone anchoring element (1) having a shank (2) to be anchored in the bone and a head (3) a receiving part (5) coupled to the shank and configured to pivotably receive the head, and having a channel (56) for receiving a rod (6) and a central axis (C) a pressure member (7) arranged in the receiving part and configured to exert pressure onto the head to lock the head in the receiving part a locking assembly (8, 8, 8", 8) that is insertable into the channel, the locking assembly comprising a first locking member (9) having a first end (91) and a second end (92) facing the pressure member (7), a bore (94) passing through the first locking member from the first end to the second end the bore having a bore axis a second locking member (10) provided in the bore of the first locking member, the second locking member having a first end (101) directed towards the first end (91) of the first locking member and a second end (102) and an engagement portion (106, 107) for a tool characterized in that in a first configuration, the first locking (9) member and the second locking member (10) are rotationally fixed relative to each other such that by rotating the second locking member in a first direction, the first locking element (9) is advanced to contact the pressure member (7) with at least a surface portion of its second end (92) and in a second configuration, the second locking member (10) is rotatable within the first locking member (9) such that by rotating the second locking member in the first direction, the second locking member (10) is advanced to contact the rod with at least a surface portion of its second end (102).
