Scott Graham and Paul Wright will attend the ceremony alongside Leonardo DiCaprio, Sandra Bullock, Matt Damon and Cate Blanchett as they both look to pick up the accolade for Outstanding Debut by a British Writer, Director or Producer.
Graham is in the running for Shell, which he wrote and directed. It tells the story of a girl and her father living in a remote roadside garage in rural Scotland. Wright is nominated as writer-director of the film For Those In Peril, about the only survivor of a fishing accident.
They are in a highly competititve category, competing against critically acclaimed films such as Good Vibrations - about Terri Hooley, the Troubles-era Belfast punk impresario - and Saving Mr Banks, which sees Tom Hanks and Emma Thompson play Walt Disney and Pamela Travers, the creator of Mary Poppins.
Graham said: "Just to be nominated is very nice. It's my first time experiencing anything like this so it will be interesting.
"I'm getting picked up to go to the ceremony then attend the reception afterwards. It will be a bit like a wedding, really.
"I'm currently in the midst of working on my next film, so it was a very nice surprise to hear I had been nominated."
He added: "There's not that many British voices coming through for nominations, let alone Scottish, but those who are deserve the recognition."
Likely big winners will be 12 Years A Slave, Gravity, American Hustle and Philomena. The ceremony in London, hosted by Stephen Fry, will be broadcast on BBC1 at 9pm.