Most invoice line items map cleanly to one budget line. Sometimes they do not — a contractor invoices "Plumbing rough-in" in one go, and the work spans bathroom and kitchen budget lines. Splitting lets you reflect that without lying about either line.
You are looking at the linking screen for an invoice (see linking an invoice or quote to a budget line). For most line items you pick one budget line, leave the amount as the full total, and move on. You only need to split when the line item really does cover more than one budget line — for example:
If you find yourself splitting most line items on most invoices, the issue is usually that your budget lines are too coarse. Adding a few more child lines is usually a better fix than splitting on every invoice.
On any line item card on the linking screen, look for the Add split button at the bottom of the assignments. Tap it and a second row appears with its own budget-line picker and amount field. Add as many split rows as you need.
For each row:
The card shows a running total of what you have assigned vs. the line item's total, with a coloured strip down the left edge:

You can confirm the linking only when every line item is either fully assigned (green) or deliberately under-assigned (you can save with a remainder, but the card flags it). Over-assigned cards block the Confirm button.
A "Bathroom & kitchen plumbing rough-in" invoice line totals €4,200 incl-VAT. You agreed with the contractor that €2,500 is for the bathroom, €1,700 for the kitchen.
My split has a one-cent remainder. Belgian invoice rounding. Either accept the cent on one side (€2,500.01 + €1,699.99) or leave the remainder — Hemma considers a one-cent gap balanced.
Can I split a line item I already confirmed? Yes. Open the invoice and Edit linking. Add the split, save. The budget moves accordingly.
Should I split by net amounts or incl-VAT amounts? Incl-VAT. Linking is incl-VAT throughout — see net, VAT, and total for why.
Can I split a line item across project and private spending? Not within Hemma. Hemma's budget tree is the project budget; private spending lives outside it. The workaround: leave a remainder on the line item that represents the private portion, and document it in your notes.