This paper presents a three-phase loss allocation procedure for distribution networks. The key contribution of the paper is the computation of specific marginal loss coefficients (MLCs) per bus and per phase expressly considering non-linear load models for Electric Vehicles (EV). The method was applied in a unbalanced 12.47 kV feeder with 12,780 households and 1000 EVs under peak and off-peak load conditions. Results obtained were also compared with the traditional roll-in embedded allocation procedure (pro rata) using non-linear and standard constant power models. Results show the influence of the non-linear load model in the energy losses allocated. This result highlights the importance of considering an appropriate EV load model to appraise the overall losses encouraging the use and further development of the methodology