The objective of this MSc. dissertation is to propose and to validate a gravimetric system for the calibration of flow meters for liquids. The motivation for the choice of this theme resulted from the need identified by the oil and gas sector to ensure that measurements of flow rate demanded by the sector can be traceable to national standards and attend the contractual and regulatory requirements. The methodology used allowed to evaluate the metrological reliability of non-automatic weighing instruments (in connection with the gravimetric system) and compare, metrologically, different options for measurement of volume of reservoirs in connection with the gravimetric system. The research results allowed (i) to estimate the metrological reliability of non-automatic weighing instruments in 0,04 kg for the balance Alfa model 3107 and 0,14 g for the balance OHAUS model Explorer Pro; and (ii) to define an uncertainty range of 0.02 percent to 0.05 percent associated with the gravimetric system, depending of volume of the working fluid transferred in the calibration process. In conclusion, the gravimetric system for calibration of flow meters liquid was considered valid with the reported uncertainties, thus contributing to the advancement of knowledge in the area of flow metrology.