Direct answer
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To use SIP trunking you need a SIP-capable phone system, endpoints for the people placing calls, an internet connection sized for voice, and a session border controller at the network edge, plus a gateway only if you are keeping analog or legacy equipment.[1][9][14] The phone system is usually an IP-PBX, either an appliance or software you run on-site or a hosted PBX the provider operates for you, and it speaks the Session Initiation Protocol to set up and tear down each call.[1][2] The people on the calls use IP desk phones or softphones running on a computer or mobile device, and hardware phones commonly draw power over the same Ethernet cable that carries their traffic.[4] A session border controller sits between your system and the provider to secure the SIP session, reconcile mismatched settings, and act as a back-to-back user agent on both call legs.[7][8] If you still have analog phones, fax machines, or a PRI-era PBX, an analog telephone adapter or VoIP gateway converts that traffic to SIP so it can ride the trunk.[5][6]