A DC to AC inverter has a DC power input port, a buck converter, a buck/boost converter, an output filter and an AC output port. The DC power input port has a positive input terminal and a negative input terminal, both connected to a DC source. The AC output port is connected to a single-phase utility system. When the single-phase utility system is in positive half cycle, the buck converter generates a positive half-cycle signal of sinusoidal current. When the single-phase utility system is in negative half cycle, the buck/boost converter generates a negative half-cycle signal of sinusoidal current. In either the positive or negative half cycles, only one power electronic switch is switched in high frequency to reduce switching loss. Further, the negative input terminal of the DC power input port of the invention can be connected to a neutral line of the single-phase utility system.