A bone anchoring device comprising: a receiving part (5, 5') for coupling a rod to a bone anchoring element, the receiving part comprising: a rod receiving portion with a first end, a second end, a central axis, and a recess for receiving a rod, the recess extending from the first end in a direction of the second end and defining two free legs (12a, 12b), the rod receiving portion further comprising a first engagement structure (14a, 14b, 140a, 140b) for engagement with an instrument (50, 50'), the first engagement structure being arranged at an outer circumferential surface of the rod receiving portion; and a head receiving portion at the second end for accommodating a head of a bone anchoring element, the head receiving portion having a free end and being flexible for inserting and clamping the head; and a locking ring (8, 8') the locking ring comprising a second engagement structure (88a, 88b, 880a, 880b) for engagement with the instrument, the second engagement structure (88a, 88b, 880a, 880b) being arranged at an outer circumferential surface of the locking ring (8, 8'), wherein the locking ring can assume a locking position where the locking ring exerts a force on the head receiving portion of the receiving part to lock an inserted head; and wherein the locking ring is movable out of the locking position into a non locking position where an inserted head may be pivoted; and wherein the first engagement structure (14a, 14b, 140a, 140b) and the second engagement structure (88a, 88b, 880a, 880b) are configured to be engaged by the instrument and are suitable to transmit a force via the instrument onto the locking ring and the receiving part such that the locking ring and the receiving part can be moved relative to each other along the central axis; and wherein a head of a bone anchoring element can be locked and released relative to the receiving part independently of the rod. a receiving part (5, 5') for coupling a rod to a bone anchoring element, the receiving part comprising: a rod receiving portion with a first end, a second end, a central axis, and a recess for receiving a rod, the recess extending from the first end in a direction of the second end and defining two free legs (12a, 12b), the rod receiving portion further comprising a first engagement structure (14a, 14b, 140a, 140b) for engagement with an instrument (50, 50'), the first engagement structure being arranged at an outer circumferential surface of the rod receiving portion; and a head receiving portion at the second end for accommodating a head of a bone anchoring element, the head receiving portion having a free end and being flexible for inserting and clamping the head; and a rod receiving portion with a first end, a second end, a central axis, and a recess for receiving a rod, the recess extending from the first end in a direction of the second end and defining two free legs (12a, 12b), the rod receiving portion further comprising a first engagement structure (14a, 14b, 140a, 140b) for engagement with an instrument (50, 50'), the first engagement structure being arranged at an outer circumferential surface of the rod receiving portion; and a head receiving portion at the second end for accommodating a head of a bone anchoring element, the head receiving portion having a free end and being flexible for inserting and clamping the head; and a locking ring (8, 8') the locking ring comprising a second engagement structure (88a, 88b, 880a, 880b) for engagement with the instrument, the second engagement structure (88a, 88b, 880a, 880b) being arranged at an outer circumferential surface of the locking ring (8, 8'), wherein the locking ring can assume a locking position where the locking ring exerts a force on the head receiving portion of the receiving part to lock an inserted head; and wherein the locking ring is movable out of the locking position into a non locking position where an inserted head may be pivoted; and wherein the first engagement structure (14a, 14b, 140a, 140b) and the second engagement structure (88a, 88b, 880a, 880b) are configured to be engaged by the instrument and are suitable to transmit a force via the instrument onto the locking ring and the receiving part such that the locking ring and the receiving part can be moved relative to each other along the central axis; and wherein a head of a bone anchoring element can be locked and released relative to the receiving part independently of the rod.