We've fitted 19 x 8 et35 with 225/35 tyres on my brothers accord, lowered 40mm and it will need rear arches rolling due to occasional rubbing on hard cornering or when there's load in the car
I've got Mazda RX8 alloys on my Accord which has been lowered 40mm, 8x18 and et40 running 225/40/18 tyres and they fit perfectly, never had issues with them scrubbing. Can't imagine 2mm difference in the offset will cause any problems.