To get the answer for things like that, just turn the sentence around. "The pictures are attached," so, "attached are the pictures."
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There is no special rule for this sentence structure. The conjugation of the verb depends upon the subject noun. "Pictures" is plural so the correct conjugation of "to be" is "are".
Although word order can be important in English, sometimes you can change the word order from the more usual without changing the meaning. Your sentence is an example.
You can say the same sort of thing with a singular verb if the subject noun is singular:
"This email has pictures attached." or "I have attached the pictures."
But if "pictures" is the subject it will always be "The pictures are attached." or "Attached are the pictures." The latter is actually a rather awkward construction most people would avoid.
Source(s):
I am a native English speaker; but, here is a page discussing nouns:http://www.iscribe.org/english/noun.html

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