Why Transformer Rating in KVA instead of KW ?

As seen, Cu loss of a transformer depends on current and iron loss on voltage. Hence, total
transformer loss depends on volt-ampere (VA) and not on phase angle between voltage and current
i.e. it is independent of load power factor. That is why rating of transformers is in kVA and not in kW.

Another Answer:

There are 2 losses in transformer. One is copper loss which depends on current and the other is iron loss which depends on voltage. These two factors are not affected by the power factor. This is why transformers are rated in KVA and not KW. Single phase KVA = Amps x Volts/1000. Single phase KW = Amps x Volts x pf/1000. 3 phase KVA = Amps x Volts x 1.73/1000. 3 phase KW = Amps x Volts x 1.73 x pf/1000

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