Highfalutin approach: Suppose we have an isomorphism $f : \Bbb{Z}^m \stackrel{\simeq}{\longrightarrow} \Bbb{Z}^n$. Then we recall that a module over a PID is flat iff it is torsion-free. Considering $\Bbb{Q}$ as an abelian group, it will now follow that the functor $- \otimes_{\Bbb{Z}} \Bbb{Q}$ is an exact functor and so
$$f \otimes 1 : \Bbb{Z}^m \otimes_{\Bbb{Z}} \Bbb{Q} \to \Bbb{Z}^n \otimes_{\Bbb{Z}} \Bbb{Q}$$
is injective. It is also clearly surjective and hence is an isomorphism. Using the fact that
- Tensor products commute with direct sums
- For any $R$ - module $M$ we have a canonical isomorphism $R \otimes_R M\cong M$ which on elementary tensors sends $r \otimes m \to rm$
we conclude that $f \otimes 1$ is an isomorphism between $\Bbb{Q}^m$ and $\Bbb{Q}^n$ and rank - nullity now gives that $m = n$.
More concrete approach:
Let us try to understand via elementary methods why there can be no isomorphism between say $\Bbb{Z}^3$ and $\Bbb{Z}^2$. Suppose there were some isomorphism $f : \Bbb{Z}^2 \to \Bbb{Z}^3$. Then if $x_1,x_2,x_3$ are the canonical basis generators for $\Bbb{Z}^3$ and $y_1,y_2$ that of $\Bbb{Z}^2$ we can find integers $a_{11},a_{12},a_{21},a_{22},a_{31},a_{32}$ such that
$$\sum_{j=1}^2 a_{ij}y_j = x_i$$
for $1 \leq j \leq 3$. More concretely, this means that given any triple $(a,b,c)$ we can find integers $d,e$ such that
$$\begin{pmatrix} a_{11} & a_{12} \\ a_{21} & a_{22} \\ a_{31} & a_{32} \end{pmatrix} \begin{pmatrix} d \\ e \end{pmatrix} = \begin{pmatrix} a \\ b \\ c \end{pmatrix}.$$
Now from elementary row reduction when working over a field we know that this is not going to be possible simply because the number of pivots is only going to be $\leq 2$ and not $3$. But what if we work over the integers? I will now show using a concrete example that we can always get the last row to be zero. This will then give a contradiction because the matrix applied to no pair $(d,e)$ of integers will ever be equal to
$$\begin{pmatrix} 0 \\ 0 \\ 1\end{pmatrix}.$$
Now for a concrete example. Suppose you take the matrix
$$\begin{pmatrix} 7 & 6 \\ 5 & 12 \\ 4 & 1 \end{pmatrix}.$$
Let $R_1$ mean row $1$, $R_2$ row $2$ and so on. Then if we do $7R_3 - 4R_1$ and $7R_2 - 5R_1$ we get the matrix
$$\begin{pmatrix} 7 & 6 \\ 0 & 54 \\ 0 & -17 \end{pmatrix}.$$
But now if we do $54R_3 + 17R_2$ the last row will be zero and you get your desired contradiction.
From this concrete example do you see now why there can never be an isomorphism between $\Bbb{Z}^2$ and $\Bbb{Z}^3$. More generally do you see why there can never be an isomorphism between $\Bbb{Z}^m$ and $\Bbb{Z}^n$ for $m\neq n$?