$dir = "C:\ProgramData\Veeam\Backup\Reports\"
$latest = Get-ChildItem -Path $dir | Where-Object {$_.Extension -eq ".pdf"} | Sort-Object LastAccessTime -Descending | Select-Object -First 1
$latest.Fullname

$attachment = $latest.Fullname

$emailSmtpServer = "mail.example.com"
$emailSmtpServerPort = "25"
$emailSmtpUser = "user"
$emailSmtpPass = "pass"

$emailMessage = New-Object System.Net.Mail.MailMessage
$emailMessage.From = "vbr1@example.com"
$emailMessage.To.Add( "me@example.com" )
$emailMessage.Subject = "Veeam Usage Report"
$emailMessage.Body = "More in attachment..."

$emailMessage.Attachments.Add($attachment)

$SMTPClient = New-Object Net.Mail.SmtpClient($emailSmtpServer, $emailSmtpServerPort)
$SMTPClient.EnableSsl = $true
$SMTPClient.Credentials = New-Object System.Net.NetworkCredential($emailSmtpUser, $emailSmtpPass);
$SMTPClient.Send($emailMessage)