I am currently running 17x7" 45 ET rims with 215/40R17 tyres with no worries at all. However I have run your question through a wheel offset calc and the worry is your inner clearance which is 6mm less than my set up and that is cutting it very fine in regards to the front shocks especially. The rears not so much.
With spacers you would have no worries at all but make sure the spokes will clear the brake caliperswhich is the most common problem with 45 ET rims on a Polo because most rims this spec are for Subaru's.
Can you post some pics of the rims you are thinking about?? Keen to have a look see![]()
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