USco1621 B and USco1556 B: Two wide companions at the deuterium-burning mass limit in Upper Scorpius

(Abridged) Our aim is to identify analogues of gas giant planets, as companions at wide separations of very young stars. To identify these objects, we cross correlated the Visible and Infrared Survey Telescope for Astronomy (VISTA) Hemisphere Survey (VHS) and the United Kingdom Infrared Telescope Infrared Deep Sky Survey Galactic Clusters Survey (UKIDSS GCS) catalogues to search for common proper motion companions to 1195 already known members of Upper Scorpius (USco; age $\sim$5-10 Myr, distance $\sim$145 pc). We present the discovery and spectroscopic characterisation of two very wide substellar companions of two early-M stars in Upper Scorpius: USco1621 B and USco1556 B. We obtained optical and near-infrared low-resolution spectroscopy of the candidates to characterise their spectral energy distribution and confirm their membership to the association. We also acquired adaptive optics images of the primaries and secondaries to search for signs of binarity and close companions. We determined a spectral type of M8.5 in the optical for both companions, along with L0 and L0.5 in the near-infrared for USco1621 B and USco1556 B, respectively. The spectra of the two companions show evident markers of youth. The comparison with theoretical evolutionary models gives estimated masses of 0.015$\pm$0.002 and 0.014$\pm$0.002 M$_{\odot}$, with temperatures of 2270$\pm$90 and 2240$\pm$100 K, respectively. The physical separations between the components of both systems are 2880$\pm$20 and 3500$\pm$40 AU for USco1621 and USco1556 systems, respectively. We did not find any additional close companion in the adaptive optics images. The probability that the two secondaries are physically bound to their respective primaries, and not chance alignments of USco members, is 86%, and the probability that none of them are physically related is 1.0%.