Preheat the oven to 170°C (338°F).
In a bowl, mix almond flour, baking powder, and salt.
In a separate bowl, combine unsalted butter and erythritol until smooth.
Add egg and vanilla extract, and mix well.
Sift the dry ingredients into the wet mixture and gently fold with a spatula.
Add low-sugar chocolate chips and mix evenly.
Shape the dough into balls and place them on a baking tray.
Bake in the preheated oven at 170°C (338°F) for 12 minutes.
Transfer to a cooling rack and let cool completely.