A bone anchoring device includes an anchoring element having a head, a receiving portion having a first region adjacent to a second end for receiving the head and a recess which is open towards a first end to form two free legs for receiving a rod. The anchoring device further includes a pressure element configured to couple to the head, a first closure element and a second closure element. The first closure element cooperates with the legs to simultaneously fix the rod in the recess and fix the head in the receiving portion, and the second closure element cooperates with the legs, the second closure element acts on the pressure element and on the rod to independently fix the head in the receiving portion and fix the rod in the recess. The first closure element and the second closure element are interchangeable.