Preheat oven to 350°F (175°C) and line a 12-cup muffin tin with cupcake liners.
In a small bowl, mix almond milk and vinegar. Set aside for 5 minutes to curdle.
In a large bowl, whisk together sugar, oil, and vanilla. Add the almond milk mixture and whisk to combine.
Sift in the flour, cocoa powder, baking soda, baking powder, and salt. Mix until just combined.
Stir in the coffee (or water) until batter is smooth.
Divide batter evenly among the cupcake liners, filling each about 2/3 full.
Bake for 18–20 minutes, or until a toothpick comes out clean.
Let cupcakes cool in the pan for 5 minutes, then transfer to a wire rack to cool completely.