A receiving part for receiving a rod for coupling the rod to a bone anchoring element, the receiving part is provided including a receiving part body (5) with a channel (13) for receiving the rod (6), and an accommodation space (19) for accommodating a head (3) of the bone anchoring element (1), the accommodation space (19) having an opening (18) for introduction of the head and a pressure element (8,8) located at least partly in the accommodation space (19), the pressure element having a flexible portion (83,83) to clamp the head wherein the pressure element (8,8) can assume in the receiving part body (5) an inserting position in which introduction of the head is permitted, a locking position in which the head is locked in the receiving part and a pre-locking position in which the head is clamped by the pre-stress exerted by the pressure element.