Abstract: We show that if two lattice $ 3$-polytopes $ P$ and $ P'$ have the same Ehrhart function, then they are $ \operatorname {GL}_d(\mathbb{Z}) $-equidecomposable, that is, they can be partitioned into relatively open simplices $ U_1,\dots , U_k$ and $ U'_1,\dots ,U'_k$ such that $ U_i$ and $ U'_i$ are unimodularly equivalent for each $ i$.

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