SIP stands for Session Initiation Protocol, the technical standard that governs how voice calls travel over the internet. A SIP trunk is essentially a virtual phone line: it connects your existing PBX to the telephone network via your broadband connection rather than through a physical ISDN cable.
Where ISDN gives you a fixed number of physical channels, each one capable of carrying one call, SIP trunks are flexible. You can have as many or as few concurrent call channels as your business needs, and scale up or down without any hardware changes.
For businesses that already have a capable IP-PBX, SIP trunking is the most cost-effective path to ISDN switch-off compliance. You're not replacing your phone system, you're replacing the lines that feed it. The phones, the extensions, the call routing your team is familiar with, all of that stays exactly as it is.