Emotet is spammed around in emails claiming to contain invoices, forms, or payment details. The attachment is a password-protected ZIP file with a shortcut link file (has the .LNK extension) inside pretending to be a Word document file.
Normally, once users double-click the file, Emotet is loaded into memory, steals email addresses to use in future campaigns, and drops a payload, usually another malware like ransomware or Cobalt Strike.