Depends on the type of filter you have. I have a big cannister with layers of mechanical and biological filtration. I have coarse sponge, dense felt, activated charcoal, ceramic noodles and plastic balls. I also have little internal filters with just coarse sponge - they work fine too.
You need somewhere for the good bacteria to colonise, so the coarse sponge provides that as well as physical particulate removal, thats really the minimum requirement.
The pump is also important - you need one that turns the water over 4x per hour, so a 100L tank needs a 400L/H pump.