diff --git a/src/common/CMakeLists.txt b/src/common/CMakeLists.txt
index ce10d767bff..45f6863dece 100644
--- a/src/common/CMakeLists.txt
+++ b/src/common/CMakeLists.txt
@@ -6,7 +6,10 @@ add_subdirectory(itt)
 add_subdirectory(conditional_compilation)
 add_subdirectory(util)
 
-add_subdirectory(snippets)
+if(ENABLE_INTEL_CPU)
+    add_subdirectory(snippets)
+endif()
+
 add_subdirectory(transformations)
 add_subdirectory(offline_transformations)
 add_subdirectory(low_precision_transformations)
diff --git a/src/tests/functional/plugin/shared/CMakeLists.txt b/src/tests/functional/plugin/shared/CMakeLists.txt
index 7db0704f80b..aee3c039020 100644
--- a/src/tests/functional/plugin/shared/CMakeLists.txt
+++ b/src/tests/functional/plugin/shared/CMakeLists.txt
@@ -8,6 +8,10 @@ set(PUBLIC_HEADERS_DIR "${CMAKE_CURRENT_SOURCE_DIR}/include")
 
 set(DEPENDENCIES mock_engine)
 
+list(APPEND LINK_LIBRARIES_PRIVATE
+        openvino::util
+        openvino::runtime::dev)
+
 if(ENABLE_HETERO)
     list(APPEND DEPENDENCIES openvino_hetero_plugin)
 endif()
@@ -33,6 +37,12 @@ else()
     set(EXCLUDED_SOURCE_PATHS ${CMAKE_CURRENT_SOURCE_DIR}/src/onnx)
 endif()
 
+if (TARGET inference_engine_snippets)
+    list(APPEND LINK_LIBRARIES_PRIVATE snippetsNgraphFunctions)
+else()
+    list(APPEND EXCLUDED_SOURCE_PATHS ${CMAKE_CURRENT_SOURCE_DIR}/src/snippets)
+endif()
+
 addIeTarget(
         NAME ${TARGET_NAME}
         TYPE STATIC
@@ -56,9 +66,7 @@ addIeTarget(
                 lptNgraphFunctions
                 sharedTestClasses
             PRIVATE
-                openvino::util
-                openvino::runtime::dev
-                snippetsNgraphFunctions
+                ${LINK_LIBRARIES_PRIVATE}
         DEPENDENCIES
             ${DEPENDENCIES}
 )
diff --git a/src/tests/ngraph_helpers/CMakeLists.txt b/src/tests/ngraph_helpers/CMakeLists.txt
index 0b2913de33f..fd2beb23711 100644
--- a/src/tests/ngraph_helpers/CMakeLists.txt
+++ b/src/tests/ngraph_helpers/CMakeLists.txt
@@ -4,4 +4,7 @@
 
 add_subdirectory(ngraph_functions)
 add_subdirectory(lpt_ngraph_functions)
-add_subdirectory(snippets_ngraph_functions)
+
+if(TARGET inference_engine_snippets)
+    add_subdirectory(snippets_ngraph_functions)
+endif()