Generally, no. Most people refer to a complete set when they have all of the "numbered" cards in a given expansion. Sets with all of the "numbered" cards, reverse foils, and Ultra Rare cards are often called "master sets." Hope this helps.
Others still refer to a complete set as one with any alternate prints, such as league, theme deck, notable errors, or other variants. I am content with the simple Master set that SoulWind described, though.
Most official sources, such as the guide that comes with the XY elite trainer box, include individual check boxes for both regulars and reverse cards, just in case collecters like to keep that in check. Otherwise, no. Completing sets usually just requires owning a copy of said card.