In this work, we report on the fabrication of a GaN/AlGaN waveguiding structure dedicated to modal phase matching, where GaN waveguide has planar polarity inversion. First, we optimized the growth conditions for the AlGaN epilayer. Second, on top of the AlGaN epilayer, we fabricated the waveguiding structure starting with the growth of the Ga-polar GaN epilayer followed by atomic layer deposition (ALD) of an Al2O3 layer, then, continuing with the growth of N-polar GaN epilayer. We tested several layer thicknesses, but with 20 nm we managed to inverse the GaN polarity from Ga to N. To confirm the N-polarity, we etched the GaN epilayer surface in aqueous KOH solution. We performed out-of-plane (0002) and in-plane (11-20) X-ray diffraction and rocking curve measurements to estimate the crystalline quality of the AlGaN epilayer, Ga- and N-polar GaN epilayer. Atomic force microscopy measurement lets us evaluate the epilayer surface morphology and roughness. Optical and scanning electron microscopy inspection revealed characteristic hexagonal N-polar GaN epilayer surface. We used high-resolution transmission electron microscopy to investigate the crystallinity and orientation of the Ga- and N-polar GaN epilayer, also the Al2O3 ALD layer, the interface quality of the waveguide structure.