Preheat the oven to 350°F. Spray an 8-by-8-inch baking dish with cooking spray or line it with parchment paper.
In a large bowl or stand mixer, mix the almond flour, coconut sugar, cocoa powder, tapioca flour, baking powder, and salt. Stir until blended.
In a medium bowl, mix the egg, coconut milk or unsweetened almond milk, pumpkin puree, peanut butter or almond butter, coconut nectar or maple syrup, and vanilla. Whisk until creamy.
Pour the wet mixture into the bowl with the dry ingredients and start beating on medium speed, increasing the speed as needed, until a batter is formed. Add the dairy-free chocolate chips if using blend again. Transfer the batter to a baking dish.
Bake for 27 to 30 minutes until the edges have started to crust and pull away from the edges of the baking pan (the middle will still “jiggle” and appear darker and undercooked, but it will set as it cools). Allow the brownies to cool completely in the baking dish, about 2 hours.