185/55/r14
When I had my Mk3, it had 205/50/15s on and the speedo was pretty much bang on.
The difference between 205/50/15 & 185/55/14 is -4.45%
That amount accounts for just over 3mph when doing 70, combined with the speedo over-read you get as standard is about right. If you want to get it to read more accurately then you need larger tyres.