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If your manufacturer has not removed it from your ROM, Android natively supports SIP without any third party apps.
Please take a look for the general SIP Configuration hints for VoIP clients before starting with your android config.
Here are the configuration steps for each recent non modified android version:
To enable it, open the default Phone app (com.android.dialer), go to
Calling Accounts >
Create a new account and enter your credentials (see SIP configuration hints).
Go back to
Calling Accounts and configure these options:
|Make calls with||Ask first|
|All calling accounts||(enable your account)|
|Use SIP calling||For all calls||You can still make GSM calls, this simply allows dialing numbers without entering the full SIP address|
|Receive incoming calls||yes|