diff --git a/inference-engine/tests/functional/plugin/gna/CMakeLists.txt b/inference-engine/tests/functional/plugin/gna/CMakeLists.txt
index 2d86efcc770b09..168780ca8346e4 100644
--- a/inference-engine/tests/functional/plugin/gna/CMakeLists.txt
+++ b/inference-engine/tests/functional/plugin/gna/CMakeLists.txt
@@ -7,13 +7,10 @@ set(TARGET_NAME gnaFuncTests)
 addIeTargetTest(
         NAME ${TARGET_NAME}
         ROOT ${CMAKE_CURRENT_SOURCE_DIR}
-        INCLUDES
-            ${IE_MAIN_SOURCE_DIR}/src/gna_plugin/transformations
         DEPENDENCIES
             GNAPlugin
         LINK_LIBRARIES
             funcSharedTests
-            GNAPlugin_test_static
         ADD_CPPLINT
         LABELS
             GNA
diff --git a/inference-engine/tests/unit/gna/ngraph/transformations/handle_transposes_around_matmul.cpp b/inference-engine/tests/unit/gna/ngraph/transformations/handle_transposes_around_matmul.cpp
new file mode 100644
index 00000000000000..532bf70383c4b3
--- /dev/null
+++ b/inference-engine/tests/unit/gna/ngraph/transformations/handle_transposes_around_matmul.cpp
@@ -0,0 +1,89 @@
+// Copyright (C) 2021 Intel Corporation
+// SPDX-License-Identifier: Apache-2.0
+//
+
+#include <gtest/gtest.h>
+
+#include "transformations/handle_transposes_around_matmul.hpp"
+
+#include "common_test_utils/ngraph_test_utils.hpp"
+#include <ngraph/function.hpp>
+#include <ngraph/opsets/opset7.hpp>
+#include <ngraph/pass/manager.hpp>
+#include <transformations/init_node_info.hpp>
+
+std::shared_ptr<ngraph::Function> CreateTransposeMatmulFunction(const ngraph::Shape& input_shape,
+    const ngraph::Shape& new_shape, const ngraph::Shape& const_shape) {
+    auto input_params = std::make_shared<ngraph::opset7::Parameter>(ngraph::element::i64, input_shape);
+
+    auto new_shape_const = ngraph::opset7::Constant::create(ngraph::element::i64, ngraph::Shape{new_shape.size()}, new_shape);
+    auto reshape = std::make_shared<ngraph::opset7::Reshape>(input_params, new_shape_const, false);
+
+    auto transpose_order = ngraph::opset7::Constant::create(ngraph::element::i64, ngraph::Shape{2}, {1, 0});
+    auto transpose = std::make_shared<ngraph::opset7::Transpose>(reshape, transpose_order);
+    auto constant = ngraph::opset7::Constant::create(ngraph::element::i64, ngraph::Shape{const_shape.size()}, const_shape);
+    auto matmul = std::make_shared<ngraph::opset7::MatMul>(transpose, constant);
+
+    auto result = std::make_shared<ngraph::opset7::Result>(matmul);
+    return std::make_shared<ngraph::Function>(ngraph::ResultVector{result}, ngraph::ParameterVector{input_params});
+}
+
+std::shared_ptr<ngraph::Function> CreateMatmulFunction(const ngraph::Shape& input_shape,
+    const ngraph::Shape& new_shape, const ngraph::Shape& const_shape) {
+    auto input_params = std::make_shared<ngraph::opset7::Parameter>(ngraph::element::i64, input_shape);
+
+    auto new_shape_const = ngraph::opset7::Constant::create(ngraph::element::i64, ngraph::Shape{new_shape.size()}, new_shape);
+    auto reshape = std::make_shared<ngraph::opset7::Reshape>(input_params, new_shape_const, false);
+
+    auto new_shape_after_transpose = ngraph::opset7::Constant::create(ngraph::element::i64,
+        ngraph::Shape{input_shape.size()}, {new_shape[1], new_shape[0]});
+    auto reshape_after_transpose = std::make_shared<ngraph::opset7::Reshape>(reshape,
+                                                                             new_shape_after_transpose,
+                                                                             false);
+
+    auto constant = ngraph::opset7::Constant::create(ngraph::element::i64, ngraph::Shape{const_shape.size()}, const_shape);
+    auto matmul = std::make_shared<ngraph::opset7::MatMul>(reshape_after_transpose, constant);
+
+    auto result = std::make_shared<ngraph::opset7::Result>(matmul);
+    return std::make_shared<ngraph::Function>(ngraph::ResultVector{result}, ngraph::ParameterVector{input_params});
+}
+
+TEST(TransformationTests, RemoveTransposeBeforeMatmulTest) {
+    std::shared_ptr<ngraph::Function> func(nullptr), reference_func(nullptr);
+    const ngraph::Shape data_shape{1, 8};
+
+    {
+        func = CreateTransposeMatmulFunction(data_shape, {2, 4}, {2, 1});
+        ngraph::pass::Manager m;
+        m.register_pass<ngraph::pass::InitNodeInfo>();
+        m.register_pass<GNAPluginNS::HandleTransposesAroundMatMul>();
+        m.run_passes(func);
+        ASSERT_NO_THROW(check_rt_info(func));
+    }
+
+    reference_func = CreateMatmulFunction(data_shape, {2, 4}, {2, 1});
+
+    const FunctionsComparator func_comparator = FunctionsComparator::with_default().enable(FunctionsComparator::ATTRIBUTES);
+    const FunctionsComparator::Result result = func_comparator(func, reference_func);
+    ASSERT_TRUE(result.valid);
+}
+
+TEST(TransformationTests, RemoveTransposeBeforeMatmulTestReshapeInOutEq) {
+    std::shared_ptr<ngraph::Function> func(nullptr), reference_func(nullptr);
+    const ngraph::Shape data_shape{2, 8};
+
+    {
+        func = CreateTransposeMatmulFunction(data_shape, {2, 8}, {8, 1});
+        ngraph::pass::Manager m;
+        m.register_pass<ngraph::pass::InitNodeInfo>();
+        m.register_pass<GNAPluginNS::HandleTransposesAroundMatMul>();
+        m.run_passes(func);
+        ASSERT_NO_THROW(check_rt_info(func));
+    }
+
+    reference_func = CreateTransposeMatmulFunction(data_shape, {2, 8}, {8, 1});
+
+    const FunctionsComparator func_comparator = FunctionsComparator::with_default().enable(FunctionsComparator::ATTRIBUTES);
+    const FunctionsComparator::Result result = func_comparator(func, reference_func);
+    ASSERT_TRUE(result.valid);
+}
\ No newline at end of file