Direct answer
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SIP trunking works by splitting a phone call into two jobs that both travel over your internet connection: the Session Initiation Protocol sets up and later tears down the call, while the audio moves separately as Real-time Transport Protocol packets.[2][6] When your IP-PBX places a call, it uses DNS to locate the provider's servers, authenticates over the trunk by a trusted IP address or a username-and-password digest, then sends a SIP INVITE that offers the codecs and media ports it wants to use.[7][10][3] The provider answers with the codecs and ports it accepts, the two ends exchange ringing and answer messages, and once they agree the voice flows as RTP until a BYE ends the session.[3][4][6][2] Because the provider joins that trunk to the public switched telephone network, the call reaches any landline or mobile number, which also places the service under the FCC's interconnected VoIP rules for 911.[1][12][13]