Modern inverters (power inverters) use the basic circuit scheme like that shown in Figure 1.
As you can see from the figure below, direct current (DC) from the battery is converted into alternating current (AC) very simply, by using a pair of power MOSFETs (Q1 and Q2) acting as very efficient electronic switches. The positive 13.8V DC from the battery is connected to the centre-tap of the transformer primary, while each MOSFET is connected between one end of the primary and earth (battery negative).
