Watts and VA's are the same for purely resistive loads, Watts=Volts x Current. For inductive loads(coils-like motors, other non-linear loads) the sizing of the UPS would have to consider, amongst others, the VA rating of the device. VA is volt-amps and is not worth typing in the formula for and trying to explain what everything means(vectors, p.f., etc) but I will if you want to see it.