An inverting apparatus including an inverting circuit and a control circuit is provided. The inverting circuit has a first bridge arm unit, a second bridge arm unit, and an energy charging/discharging unit. The energy charging-discharging unit is coupled between the first bridge and the second bridge arm units. The first bridge ail 1 unit is switched according to a first and a second control signals and the second bridge arm unit is switched according to a third and a fourth control signals, so as to converts a DC input voltage into an AC output voltage. The control circuit controls the power conversion of the inverting circuit by the control signals. The control circuit samples magnetizing currents flow through the first and the second bridge arm units so as to adjust switch timing of the control signals, and thus the inverting circuit is operated at the boundary conduction mode (BCM).