Usually yes. A typical 480 volt panel is a 3 phase panel with 480 volts line-to-line and 277 volts line-to-neutral. However, I did once see a panel that was 480 volts, 3 phase, but because it served only motors it did not have a neutral. (a 3 phase motor doesn't use a neutral.)
Similarly, if a panel uses only 2 legs of a 3 phase 480 volt system, which would be called single phase, it would not require a neutral if it only feeds 480 volt single phase loads.
But I find the idea of no neutral to be extremely unusual and in my one personal experience, I blamed it on the age of the system. In 16 years of commercial and industrial construction I have never installed a 3 phase panel without a neutral and all my work is designed by engineers.
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