Bank and system exports love to pack several facts into one field. `TextToColumns` splits it on a delimiter into as many columns as there are pieces. Two things make it safe in a macro. It overwrites whatever is to the right without asking, so insert blank columns first. And it needs to be told what each output column is — left to its defaults, it reads a date in whatever order the machine's locale prefers, and reads a code like 00123 as the number 123, losing the leading zeros that make it a code.

Sub SplitMemoColumn()
    Dim ws As Worksheet, lastRow As Long
    Set ws = ActiveSheet
    lastRow = ws.Cells(ws.Rows.Count, 1).End(xlUp).Row
    If lastRow < 2 Then Exit Sub

    ' Make room first — TextToColumns overwrites to the right without asking.
    ws.Columns("B:C").Insert Shift:=xlToRight

    ws.Range("A2:A" & lastRow).TextToColumns _
        Destination:=ws.Range("A2"), _
        DataType:=xlDelimited, _
        ConsecutiveDelimiter:=False, _
        Other:=True, OtherChar:="|", _
        FieldInfo:=Array( _
            Array(1, xlGeneralFormat), _
            Array(2, xlTextFormat), _
            Array(3, xlYMDFormat)), _
        TrailingMinusNumbers:=True

    ' The pieces keep their surrounding spaces; strip them.
    Dim c As Range
    For Each c In ws.Range("A2:C" & lastRow)
        c.Value = Trim$(c.Value)
    Next c

    ws.Range("A1:C1").Value = Array("Customer", "Invoice", "Date")
End Sub

Paste into the Visual Basic Editor (Alt + F11 → Insert → Module), then run and save as macro-enabled (.xlsm).

• Split a combined reference into customer, invoice and date.
• Separate an account code from its description.
• Take apart a bank memo line before matching it to invoices.

A simulation — press Run to perform what the macro does to a sample workbook.

• Data → Text to Columns — The same wizard by hand. See the tip — including its second use for fixing text numbers.
• TEXTSPLIT — Splits into a spilled formula result and leaves the source alone, which is safer when the data keeps arriving.