Line an 8x8-inch (20x20 cm) baking pan with parchment paper, leaving a bit of overhang on the edges so you can easily pull the bars out later.
Mix the almond flour, melted coconut oil, maple syrup, vanilla extract, and salt in a medium bowl until a soft dough forms.
Press the dough mixture evenly into the bottom of the prepared pan. Chill in the refrigerator for 20 minutes until the base feels firm.
Stir the creamy almond butter, maple syrup, melted coconut oil, and salt together in a separate bowl until the mixture is completely smooth and glossy.
Spread the caramel layer evenly over the chilled base. Place the pan back in the refrigerator for 30 to 40 minutes until the caramel sets.
Place the dark chocolate chips and coconut oil in a microwave-safe bowl. Heat in the microwave in 20-second intervals, stirring well between each interval, until the chocolate melts smoothly.
Pour the melted chocolate over the set caramel layer and spread it out evenly to the edges. Sprinkle the top with flaky sea salt if you like a sweet and salty combination.
Refrigerate the pan for at least 1 hour until the chocolate hardens completely.
Lift the parchment paper to remove the block from the pan. Slice into 12 bars or squares using a sharp knife.