If you haven’t already heard, beginning with Microsoft Office version 2203 (for the Current Channel), set to release in early April 2022, Office will disable all VBA code in files from the Internet. Here’s the breakdown by Office Update Channel
| Update channel | Version | Date |
|---|---|---|
| Current Channel (Preview) | Version 2203 | April 2022 |
| Current Channel | To be determined | June 2022 |
| Monthly Enterprise Channel | To be determined | July 2022 |
| Semi-Annual Enterprise Channel (Preview) | To be determined | September 2022 |
| Semi-Annual Enterprise Channel | To be determined | January 2023 |
This applies to all files! Access, Excel, Word, PowerPoint, … that you download via your web browser, receive by e-mail. It doesn’t matter the source, the method used to download them, they will have their macros/VBA code blocked. Not disabled, but outright blocked. There will be no button to unblock them! Now, you will need to take a series of extra manual steps to unblock these files.
I was going to publish an article about this, but seeing that Mike Wolfe wrote an excellent one already, I thought I’d refer you to his.
I strongly urge you to take the time to read Mike’s article and get up to speed as to what is coming to a computer near you very shortly as it will impact your day to day.

You can also read Microsoft official webpage on the subject:

There’s also an extensive post on Microsoft365 Blog:
Update!
Microsoft has reversed course on this, for the time being:
Don’t expect that to be the end of it. I’m sure we’ll be seeing a return of the MOTW on Internet files in the near future.
I also found the following articles on the subject:

user is getting this issue with an access db, are there any missing updates that is causing this to happen
users have office 365
Nothings missing, this is a new security ‘feature’! So they have to deal with it or implement a workaround. You will be seeing this affecting more and more users as things move forward.