Line an 8-inch (20cm) square baking pan with parchment paper and set aside.
Make the caramel layer: remove the pit from the dates, place the dates in a large bowl, cover with hot water and let soak for 10 minutes. Drain.
Place soaked dates in a food processor. Add peanut butter, vanilla extract and salt. Process and smooth.
Make the nougat layer:
Take 1/4 of the caramel and place in a food processor, add oat flour, ground almonds. Process and combined and smooth.
Firmly press the mixture into the base of the prepared pan. Then, spread the caramel and sprinkle roasted peanuts.
Freeze for at least two hours.
Make the coating: chop the chocolate, place in a heatproof bowl, add coconut oil and set the bowl over a pot with simmering water (double boiler). Melt the chocolate completely.
Take the pan out of the freezer, release from the pan and cut into bars. Dip each bar in the melted chocolate and allow to set.