In a mixing bowl, beat the softened cream cheese, softened butter, powdered erythritol, vanilla extract, and sea salt together until smooth and creamy, about 2 minutes.
Add the almond flour and mix on low speed until a thick cookie dough forms. Fold in the sugar-free mini chocolate chips with a spatula. Refrigerate the dough for 20 minutes to make it easier to roll.
Scoop the dough by the tablespoon and roll into smooth balls between your palms. You should get about 16 to 18 truffles. Place them on a parchment-lined baking sheet and freeze for 15 minutes.
Melt the sugar-free dark chocolate and coconut oil together in a microwave-safe bowl in 30-second intervals, stirring between each, until smooth.
Using a fork, dip each chilled truffle into the melted chocolate, tap off the excess, and return to the parchment-lined sheet. Immediately sprinkle a few flakes of sea salt on top before the chocolate sets.
Let the truffles sit at room temperature for 10 minutes or refrigerate for 5 minutes until the chocolate shell is completely firm. Store in the refrigerator.