This paper presents a three-phase back-to-back transformerless inverter for online uninterruptible power supply applications. The inverter consists of a three-phase three-wire input rectifier stage and a three-phase four-wire output inverter stage with their ground wires tied together. Both of the two stages are with sinusoidal pulse width modulation based division-summation (D-Sigma) digital control. The input stage controls the power flow between utility grid and dc link, regulates the dc-link voltage, and fulfills power factor correction. While the output stage tracks three-phase ac reference voltages. The proposed control laws derived based on the D-Sigma digital approach take into account the effects of dc-link voltage fluctuation, grid-voltage distortion, and inductance variation due to different current levels. Thus, distortion of input current and output voltage, and filter inductor core size can be reduced significantly. Moreover, circulating current through their common ground can be suppressed effectively. Simulated and experimental results from a three-phase back-to-back transformerless inverter have confirmed the analysis and discussion of the proposed control approach.