In Brazil and worldwide, regulatory agencies and energy concessionaires establish maximum allowable limits for losses in electricity supply. Within the energy loss study domain, non-technical losses stand out as important indicators of energy efficiency, especially in underdeveloped and developing countries. Currently, consumer meter inspection is the most widely used technique for identifying and locating points of non-technical losses. However, this approach has low accuracy and is greatly limited in terms of available human, financial, technical, legal, and social resources. Therefore, it is of interest to investigate new approaches that overcome current limitations and provide greater accuracy to inspections. This work proposes an approach based on the calculation of net power flow injections and the allocation of electricity meters (for zoning) to identify and locate non-technical losses in the system. A case study on the IEEE 37-bus system is conducted to validate the proposed approach. The results demonstrate that it was possible to identify and locate frauds through the allocation of energy meters at the beginning of each lateral branch of the analyzed distribution network's topology. In this study, the location of frauds was reduced from the 37 possible buses to only 6, which confirms the feasibility of the proposed approach.