Preheat the oven to 350 degrees F (175 degrees C). Place liners into a 12-cup muffin tin.
Combine flour, sugar, cocoa powder, baking powder, espresso powder, baking soda, and salt in a large bowl. Sift flour mixture into another bowl and sift again back to the first bowl. Add almond milk, oil, vinegar, and vanilla extract and beat using an electric mixer on medium speed until well combined. Fill each lined muffin cup 1/3 full of batter.
Bake in the preheated oven until a toothpick inserted in the center of a cupcake comes out clean, 20 to 25 minutes.
While cupcakes are baking, sift confectioners' sugar into a bowl and add matcha powder. Whisk together to blend. Add almond extract and vanilla extract and stir to combine. Mix in almond milk 1 teaspoon at a time using a whisk or spoon until icing reaches a good spreading consistency.
Allow cupcakes to cool completely before icing, about 1 hour.