A receiving part for receiving a rod (6) for coupling the rod to a bone anchoring element (1) is provided, the receiving part including a receiving part body (5) with a channel for receiving the rod (6), and an accomodation space (9,15) for accommodating a head (3) of the bone anchoring element, the accomodation space having an opening (14) for introducting the head； and a pressure element (8,8') located at least partly in the accomodation space, the pressure element having a flexible portion (82) to clamp the head, wherein said pressure element is sized so as to be insertable from the opening (14).
